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2 results for “condonation of delay”+ Section 148(1)clear

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Key Topics

Section 1482Condonation of Delay2

PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. M/S PUNJAB RICE LAND PVT LTD

The Appeals are dismissed

ITA/221/2023HC Punjab & Haryana06 Mar 2024

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

Section 148

1. These applications are filed by the appellant(s) seeking condonation of delay of 166 days and 126 days in filing of the respective Appeals. 2. Having regard to the averments made in these applications, the same are allowed delay of 166 days and 126 days in filing of the respective appeals is hereby condoned. Suresh Kumar

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