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11 results for “condonation of delay”+ Section 164clear

Sorted by relevance

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Key Topics

Section 270A42Section 153A24Section 69A6Section 116Section 139(1)6Section 1326Section 143(3)6Penalty6Addition to Income

SRI KALIKA NANDAN NIJI KULDEVTA TRUST,PATNA vs. ITO, WARD-6(3), PATNA

In the result, the appeal of assessee is allowed for statistical purposes

ITA 4/PAT/2021[2013-14]Status: DisposedITAT Patna14 Dec 2021AY 2013-14

Bench: Shri A. T. Varkey, Jm]

Section 164

condone the delay and admit the appeal for hearing. 3. Brief facts of the case are that the assessee is a private benefit AOP trust created for the benefit of deities specified therein. For the relevant AY 2013-14 the assessee had filed return of income of Rs.1,10,530/- and the tax payable thereon was calculated

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

In the result, the appeal filed by the assessee is partly allowed for\nstatistical purposes

ITA 428/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19
Section 11
6
Survey u/s 133A6
Natural Justice6
Section 143(1)5
Section 12A
Section 12A(1)(b)
Section 143(1)
Section 250

condone the delay in filing Form\n10B up to a period of 365 days. The CIT (Appeals), NFAC also took note of\na decision of the High Court of Gujarat in Commissioner of Income Tax Vs\nGujarat Oil and Allied Industries reported in 1993 ITR (201) 325 wherein it\nwas held that the filing of the auditor's report along

PAWAPURI RICE MILL PVT. LTD,NALANDA vs. ITO, WARD-2(1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 636/PAT/2024[2015-16]Status: DisposedITAT Patna27 May 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 634/Pat/2024 Assessment Year: 2013-2014 & I.T.A. No. 635/Pat/2024 Assessment Year: 2014-2015 & I.T.A. No. 636/Pat/2024 Assessment Year: 2015-2016 Pawapuri Rice Mill Pvt. Limited,……..……..Appellant Pokhapur, Pawapuri, P.S. Giriyak, Nalanda-803115, Bihar [Pan:Aagcp6179C] -Vs.- Income Tax Officer,…………………….………...Respondent Ward-2(1), Patna, Bihar Appearances By: No N E, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 05, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R Per Duvvuru Rl Reddy, Vice-(Kz):- The Present Three Appeals Bearing Ita Nos. 634/Pat/2024, 635/Pat/2024 & 636/Pat/2024 Are Directed At The Instance Of Assessee Against The Orders Of Ld. Commissioner Of Income Tax

Section 147Section 69A

delay is condoned. 5. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of Rice Mill Sector. It filed its return of income for the assessment years under consideration. Subsequently the cases were reopened under section 147 of the Act after obtaining approval of the competent authority after recording reasons

PAWAPURI RICE MILL PVT. LTD,NALANDA vs. ITO WARD, 2(1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 634/PAT/2024[2013-14]Status: DisposedITAT Patna27 May 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 634/Pat/2024 Assessment Year: 2013-2014 & I.T.A. No. 635/Pat/2024 Assessment Year: 2014-2015 & I.T.A. No. 636/Pat/2024 Assessment Year: 2015-2016 Pawapuri Rice Mill Pvt. Limited,……..……..Appellant Pokhapur, Pawapuri, P.S. Giriyak, Nalanda-803115, Bihar [Pan:Aagcp6179C] -Vs.- Income Tax Officer,…………………….………...Respondent Ward-2(1), Patna, Bihar Appearances By: No N E, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 05, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R Per Duvvuru Rl Reddy, Vice-(Kz):- The Present Three Appeals Bearing Ita Nos. 634/Pat/2024, 635/Pat/2024 & 636/Pat/2024 Are Directed At The Instance Of Assessee Against The Orders Of Ld. Commissioner Of Income Tax

Section 147Section 69A

delay is condoned. 5. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of Rice Mill Sector. It filed its return of income for the assessment years under consideration. Subsequently the cases were reopened under section 147 of the Act after obtaining approval of the competent authority after recording reasons

PAWAPURI RICE MILL PVT. LTD,NALANDA vs. ITO, WARD-2(1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 635/PAT/2024[2014-15]Status: DisposedITAT Patna27 May 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 634/Pat/2024 Assessment Year: 2013-2014 & I.T.A. No. 635/Pat/2024 Assessment Year: 2014-2015 & I.T.A. No. 636/Pat/2024 Assessment Year: 2015-2016 Pawapuri Rice Mill Pvt. Limited,……..……..Appellant Pokhapur, Pawapuri, P.S. Giriyak, Nalanda-803115, Bihar [Pan:Aagcp6179C] -Vs.- Income Tax Officer,…………………….………...Respondent Ward-2(1), Patna, Bihar Appearances By: No N E, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 05, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R Per Duvvuru Rl Reddy, Vice-(Kz):- The Present Three Appeals Bearing Ita Nos. 634/Pat/2024, 635/Pat/2024 & 636/Pat/2024 Are Directed At The Instance Of Assessee Against The Orders Of Ld. Commissioner Of Income Tax

Section 147Section 69A

delay is condoned. 5. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of Rice Mill Sector. It filed its return of income for the assessment years under consideration. Subsequently the cases were reopened under section 147 of the Act after obtaining approval of the competent authority after recording reasons

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 164/PAT/2023[2018-19]Status: HeardITAT Patna29 Aug 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 170/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 166/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 165/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 172/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 163/PAT/2023[2017-18]Status: HeardITAT Patna29 Aug 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only