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Section 234E18 Section 200A12 Section 4010 Section 6810 Deduction9 TDS8 Section 143(3)6 Section 249(3)6 Limitation/Time-bar6 Condonation of Delay

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 231/RPR/2023[2016-17 (First Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 200ASection 234ESection 249(3)

v. APP. AUTY., SHOPS ACT. In that particular case, the Division Bench of this court has held that, We are of the view that the question of limitation is not merely a technical consideration. Rules of limitation are based on principles of sound policy and principles of equity. Is a litigant liable to have a Damocles' sword hanging over

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)), BHILAI vs. SHRI SANJAY JAIN, BHILAI

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

DINESH KUMAR MISHRA, KAWARDHA,KABIRDHAM vs. ITO-1(3), BHILAI, (ERSTWHILE ITO WARD KAWARDHA), BHILAI