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3 results for “condonation of delay”+ Section 53Aclear

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Key Topics

Section 143(3)3Section 1483Addition to Income3Section 422

DY COMMISSIONER OF INCOME-TAX, SANGLI CIRCLE,, SANGLI vs. ANAND DEVELOPERS, SANGLI

In the result, the appeal filed by the assessee in ITA

ITA 67/PUN/2021[2014-15]Status: DisposedITAT Pune20 Jun 2023AY 2014-15
For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Keyur Patel &
Section 143(3)Section 42

53A of the Transfer of Property Act, 1882 r.w.s. 2(47) of the Income Tax Act, 1961. 4. Subsequently, the Assessing Officer had also received a letter dated 23.12.2016 from the Assistant Commissioner of Income Tax, Central (Circle), Kolhapur (‘the ACIT, CC, Kolhapur’) passing on C.O. No.15/PUN/2023 information of receipt of on-money consideration of Rs.8

ANAND DEVELOPERS,SANGLI vs. INCOME-TAX OFFICER, WARD 2(1), SANGLI

In the result, the appeal filed by the assessee in ITA

ITA 458/PUN/2020[2014-15]Status: Disposed
ITAT Pune
20 Jun 2023
AY 2014-15
For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Keyur Patel &
Section 143(3)Section 42

53A of the Transfer of Property Act, 1882 r.w.s. 2(47) of the Income Tax Act, 1961. 4. Subsequently, the Assessing Officer had also received a letter dated 23.12.2016 from the Assistant Commissioner of Income Tax, Central (Circle), Kolhapur (‘the ACIT, CC, Kolhapur’) passing on C.O. No.15/PUN/2023 information of receipt of on-money consideration of Rs.8

SANDESH VASANTRAO PAWAR,SATARA, MAHARASHTRA vs. INCOME TAX OFFICER, SATARA, MAHARASHTRA

ITA 2379/PUN/2024[2013-14]Status: DisposedITAT Pune06 Jan 2025AY 2013-14

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2379/Pun/2024 Assessment Year : 2013-14

For Appellant: Shri Rahul KavaleFor Respondent: Date of hearing
Section 139(1)Section 143(3)Section 148Section 2(47)Section 2(47)(v)Section 250Section 45Section 53A

condone the delay of 76 days and proceed for adjudication of appeal. 4. Assessee has raised following grounds of appeal : “1. The provision of Section 2(47)(v) in reference to Section 53A