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3 results for “condonation of delay”+ Section 43Bclear

Sorted by relevance

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Key Topics

Section 143(1)10Section 43B4Disallowance3Section 2502Section 402Section 143(1)(a)2Limitation/Time-bar2Condonation of Delay2

SHRI PARMESHBHAI PARBATBHAI CHANDERA,GIR-SOMNATH vs. THE ITO, WD-4, VERAVAL

In the result, the appeal

ITA 157/RJT/2021[2017-18]Status: DisposedITAT Rajkot15 Feb 2023AY 2017-18

Bench: The Hearing Of Appeal.”

For Appellant: Shri Shreyash Khalpada, Ld. A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 143Section 143(1)Section 43B

delay is hereby being condoned. 3. The brief facts in relation to this case are that assessee filed return of income which was processed by CPC after making addition of " 2,35,877/- under the head “income from business and profession”. The addition was on account of late contribution of employer’s contribution to PF amounting

ADITYA TRACTORS,RAJKOT vs. INCOME TAX OFFICE WARD1(1)(1), RAJKOT

In the result, ground No. 2 raised by the assessee in ITA No

ITA 855/RJT/2024[2018-2019]Status: DisposedITAT Rajkot26 Nov 2025AY 2018-2019

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Dheeraj Kumar Gupta, Ld. Sr. DR
Section 143(1)Section 143(1)(a)Section 250Section 40Section 43B

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Commissioner of Income-tax (Appeals), dated 07.03.2024 & 12.12.2023, which in turn arise out of separate assessment orders passed by Assessing Officer u/s. 143(1) and 143(3) of the Act. ITA Nos. 855 & 352/Rjt/2024 Aditya Tractors vs. ITO 2. At the outset, Learned Counsel

ADITYA TRACTORS,RAJKOT vs. INCOME TAX WARD 1(1)(1), RAJKOT

In the result, ground No. 2 raised by the assessee in ITA No

ITA 352/RJT/2024[2018-2019]Status: DisposedITAT Rajkot26 Nov 2025AY 2018-2019

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Dheeraj Kumar Gupta, Ld. Sr. DR
Section 143(1)Section 143(1)(a)Section 250Section 40Section 43B

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Commissioner of Income-tax (Appeals), dated 07.03.2024 & 12.12.2023, which in turn arise out of separate assessment orders passed by Assessing Officer u/s. 143(1) and 143(3) of the Act. ITA Nos. 855 & 352/Rjt/2024 Aditya Tractors vs. ITO 2. At the outset, Learned Counsel