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2 results for “condonation of delay”+ Section 801Aclear

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Hyderabad35Mumbai25Kolkata17Delhi17Chennai10Bangalore5Ahmedabad4Guwahati3Cuttack3Lucknow3Raipur2Indore2Jaipur2Pune2Nagpur1

Key Topics

Section 2638Section 143(3)7Section 1473Section 801A(4)(iv)3Section 80I2Section 1482Deduction2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

801A and disallowance of repair and maintenance on the basis of the original assessment. Notably the order of the CIT(A) dated 22.01.2009 had become final. In our considered view, the answer is a NO. Hence, the grounds of appeal raised by the assessee are allowed. 20. In the final analysis the question arises as to what is the final

GOPAL SPONGE & POWER PVT. LTD,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result appeal filed by the assessee stands dismissed, in terms of our observations here in above

ITA 226/RPR/2022[2017-18]Status: DisposedITAT Raipur17 Oct 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 226/Rpr/2022) (Assessment Year: 2017-18) Gopal Sponge & Power Pvt. Ltd., Vs Assistant Commissioner Of Income Village- Siltara, Near Industrial Tax, Circle-1(1), Raipur, (C.G.) Growth Centre, Phase- 2, Raipur, (C.G.) Pan: Aaccg1525F (अपीलाथ" /Applicant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri B. Subramanyam, Ca राज"व क" ओर से /Revenue By : Shri S.K. Meena, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 02-08-2023 घोषणा क" तार"ख/Date Of Pronouncement : 17-10- 2023

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri S.K. Meena, CIT-DR
Section 143(3)Section 263Section 801A(4)(iv)

section 801A(4)(iv) by the appellant. 6. The appellant reserves the right to add, amend or modify any of the ground/s of appeal. 2. While the matter is called for the hearing, the registry has indicated that the appeal of the assessee in the present case is barred by limitation by 206 days. The Ld. AR of the assessee