Search: condonation of delay

2 results for “condonation of delay”+ Section 56(1)clear

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KESAR SINGH vs. PR. COMMISSIONER OF INCOME TAX AND ANR

ITA/317/2019HC Punjab & Haryana30 Oct 2019

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN

1. ITA No. 330 of 2019 (O&M) Gurinderjit Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 2. ITA No. 315 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 3. ITA No. 316 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents

BAHADUR SINGH vs. COMMISSIONER INCOME TAX (APPEALS) FARIDABAD AND ANOTHER

ITA/56/2020HC Punjab & Haryana10 Feb 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 260Section 54B

56 of 2020 -2- appellant was entitled to exemption under Section 54B of the Act. 5. The contention raised by learned counsel for the appellant lacks merit. 6. It is an undisputed fact that after selling the agricultural land the appellant purchased a land worth his share, in the name of his wife. The issue is directly covered