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4 results for “condonation of delay”+ Section 153clear

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Key Topics

Section 1534Section 1322Section 1442Section 153B2Limitation/Time-bar2

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

ITA/17/2024HC Orissa08 Oct 2024

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

delay of 103 days in re-filing the appeal is condoned. The application shall stand disposed of. ITA 593/2023, ITA 635/2023, ITA 636/2023, ITA 638/2023, ITA 639/2023, ITA 640/2023, ITA 641/2023, ITA 642/2023, ITA 643/2023, ITA 644/2023, ITA 645/2023, ITA 652/2023, ITA 653/2023, ITA 659/2023, ITA 2/2024, ITA 3/2024, ITA 14/2023 & ITA 21/2024 1. These set of appeals arise

THE PRINCIPAL,COMMISSIONER OF IT (CENTRAL) vs. M/S NIDAN,BERHAMPUR

ITA/155/2018HC Orissa13 Jul 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 132Section 144Section 153Section 153B

delay is condoned. I.A. No.9 of 2019 is allowed. ITA No.155 of 2018 2. The present appeal by the Revenue challenges an order dated 16th May, 2018 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) in IT(SS) A Nos.32 to 37/ CTK/2018 for the Assessment Years (AYs) 2009-10 to 2015-16. The questions sought

THE PRINCIPAL,COMMISSIONER OF INCOME TAX CENTRAL,ANDHRA PRADESH vs. M/S NIDAN,INFRONT OF DIG OFFICE,BERHAMPUR

ITA/150/2018HC Orissa13 Jul 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 132Section 144Section 153Section 153B

delay is condoned. I.A. No.8 of 2019 is allowed. ITA No.150 of 2018 2. The present appeal by the Revenue challenges an order dated 16th May, 2018 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) in IT(SS) A Nos.32 to 37/ CTK/2018 for the Assessment Years (AYs) 2009-10 to 2015-16. The questions sought

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

condone the delay of the proceedings which is not before it as limitation for framing of reassessment order section 147/143(3) which, in terms of section 153 of the Act (as then applicable ) lapsed on 31.03.1997. 74. The Supreme Court in Popat Bahiru Govardhane v. Land Acquisition Officer29, held thus : 16. It is a settled legal proposition that