Search: condonation of delay

4 results for “condonation of delay”+ Section 45(5)clear

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PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

ITA/96/2022HC Orissa17 Aug 2023

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

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

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)

45 ITA No.6 of 2005 & other connected matters i) The Statutory authority cannot permit its decision to be influenced by the dictation of others as this would amount to abdication and surrender of its discretion which is impermissible in law. ii) General power of superintendence must be distinguished from the interference in the adjudication process. The authority in which

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

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

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

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

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

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