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2 results for “condonation of delay”+ Penaltyclear

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Key Topics

Section 2633Section 92C3Section 2712Penalty2

RAJAN SETIA vs. COMMISSIONER OF INCOME TAX

ITA/123/2022HC Punjab & Haryana29 Mar 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 153ASection 271(1)(c)

condonation of delay of 3270 days in refiling the present appeal. The reasons given in the application is that there were certain objections and to remove those objections, sometime was taken to arrange relevant documents. The applicant had to consult various lawyers at Muktsar and after March 2020 on account of lock down, he was not able to consult

MANJIT KRISHAN MALHOTRA vs. PRINCIPAL COMMISSIONER OF INCOME TAX

Appeals are dismissed

ITA/152/2023HC Punjab & Haryana18 Mar 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 120
Section 140
Section 144
Section 263
Section 271
Section 92C

delay of 76 and 124 days in refilling the respective appeals is condoned. ITA No.152-2023 ITA No.1149-2023 We dispose of both the aforesaid appeals with a common order as those have arisen out of the same impugned orders. Learned counsel for the appellant has assailed the order passed by the Pr. Commissioners of Income Tax as well as affirmation order