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2 results for “condonation of delay”+ Section 131(1)(d)clear

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Key Topics

Section 1312Section 2632Limitation/Time-bar2

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

ITA 76/PAT/2023[2018-19]Status: DisposedITAT Patna08 May 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

Section 133ASection 142(1)Section 143(1)Section 263

D E R Per Dr. Manish Borad, Accountant Member:- This appeal filed by the assessee is directed against the order of ld. Principal Commissioner of Income Tax 1 Assessment Year: 2018-2019 Sriram Enterprises (Central), Patna dated 14th March, 2022 for assessment year 2018-19. 2. The grounds of appeal raised by the assessee read as under:- (1) For that

PATEL AGRI INDUSTRIES (P) LIMITED ,NALANDA vs. CIT (A), PATNA- 3, PATNA

In the result, the appeal of the assessee is dismissed

ITA 314/PAT/2023[2020-21]Status: DisposedITAT Patna18 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 131Section 68

D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), Patna-3 dated 23rd August 2023 passed for A.Y. 2020-21. 1 Assessment Year:2020-2021 Patel Agri Industries (P) Limited 2. The Registry has pointed out that the appeal is time barred