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2 results for “condonation of delay”+ Section 54Bclear

Sorted by relevance

Chandigarh54Indore22Bangalore12Pune9Surat9Delhi8Mumbai6Ahmedabad6Jaipur5Chennai4Nagpur3Hyderabad3Agra2Kolkata2Rajkot2Patna1Amritsar1Punjab & Haryana1Raipur1A.K. SIKRI N.V. RAMANA1SC1Calcutta1

Key Topics

Section 26311Section 143(3)9Section 54B6Section 142(1)2

SHRI MANSHUKH K. KUMBHANI,AMRELI vs. THE PR.CIT-3, RAJKOT

In the result, the appeal of the assessee is dismissed

ITA 99/RJT/2020[2015-16]Status: DisposedITAT Rajkot19 Jul 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, Ld. A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R
Section 142(1)Section 143(3)Section 263Section 50CSection 54B

delay in filing of the present appeal is hereby being condoned. 4. The brief facts of the case are that the assessment was completed under section 143(3) of the Act by making an addition of " 1,14,69,025/- under section 50C of the Act and " 20 lakhs was disallowed from the deduction claimed under section 54B

SHREEJI CERAMIC INDUSTRIES,MORBI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

In the result, the appeal filed by the assessee is allowed

ITA 266/RJT/2024[2015-16]Status: DisposedITAT Rajkot12 Aug 2025AY 2015-16

Bench: Dr. A.L.Saini, Am & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.266/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner Of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs8846B (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Cit (Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/07/2025 घोषणाक"तार"ख/Date Of Pronouncement : 12/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: This Appeal Has Been Filed By The Assessee Against The Order Of Learned Principle Commissioner Of Income Tax, Rajkot – 1 [In Short, “The Ld. Pcit”], Dated 30.03.2021 For The Assessment Year (Ay) 2015-16. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows.

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 144Section 263Section 263o

delay is hereby condoned. 8. Now we proceed to adjudicate the appeal on merit. 9. That the Assessee is in appeal before us. Ld. AR of the Assessee has drown our attention to the first para of Ld. PCIT’s order in which Ld. PCIT has mentioned that the case was selected for complete scrutiny under CASS and the assessment