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11 results for “condonation of delay”+ Section 274clear

Sorted by relevance

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Key Topics

Section 271(1)(c)45Section 27438Section 153A16Penalty11Section 132(1)9Section 132(4)9Capital Gains9Long Term Capital Gains9Undisclosed Income

BABY CHATTERJEE,RANCHI vs. INCOME TAX OFFICER, WARD-1(3), RANCHI, RANCHI

In the result, this appeal of assessee is partly allowed

ITA 241/RAN/2023[2017-18]Status: DisposedITAT Ranchi16 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Baby Chatterjee, I.T.O., 2A/2B, Krishna Enclave, North Office Ward 1(3), Vs. Para, Doranda, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Anppc 8818 A Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 272A(1)(d)Section 274Section 69A

delay of about one month in filing this appeal is condoned. 3. Facts of the case, in brief, are that the assessee had declared income under the head 'income from salary and income from other sources (interest)' for the assessment year under consideration and declared total income at ₹ 4,16,400/- . The case was selected for limited scrutiny through CASS

M/S EKLAVYA ESTATE PVT.LTD.,RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RANCHI, RANCHI

9
Section 270A6
Section 69A2
Addition to Income2

In the result, this appeal of the assessee is allowed

ITA 258/RAN/2024[2018-19]Status: DisposedITAT Ranchi03 Feb 2026AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Eklavya Estate Pvt. Ltd., D.C.I.T., H-95, Harmu Housing Colony, Central Circle-2, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aabce 5815 F Appellant/ Assessee Respondent/ Revenue

Section 133ASection 270ASection 274

delay in filing of the appeal is condoned and the appeal disposed off on merits. 3. The facts of the case, in brief, are that the assessee is a private limited unlisted company, engaged in the real estate business. Survey under section 133A of the Income Tax Act, 1961 (in short, the Act) was conducted in the case of assessee

GAJANAN FERRO PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 85/RAN/2022[2013-14]Status: DisposedITAT Ranchi20 Feb 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions

GAJANAN FERRO PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 86/RAN/2022[2014-15]Status: DisposedITAT Ranchi20 Feb 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions

GAJANAN FERRO PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OFINCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 84/RAN/2022[2012-13]Status: DisposedITAT Ranchi20 Feb 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions

RINKU SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 81/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions

NITU SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OFINCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 82/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions

SACHIN PODDAR,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEPUR

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

ITA 87/RAN/2022[2014-15]Status: DisposedITAT Ranchi07 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 3. Rival submissions of both the parties have been heard and record perused. At the outset of hearing, the learned Authorised Representative (ld. AR) of the appellant submitted that the ld. CIT(A) has erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274

JITENDRA KUMAR AGARWAL,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRALCIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 88/RAN/2022[2017-18]Status: DisposedITAT Ranchi22 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 3. Rival submissions of both the parties have been heard and record perused. At the outset of hearing, the learned Authorised Representative (ld. AR) of the appellant submitted that the ld. CIT(A) has erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274

CRYSTAL THERMOTECH PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 79/RAN/2022[2016-17]Status: DisposedITAT Ranchi10 Jun 2025AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 3. Rival submissions of both the parties have been heard and record perused. At the outset of hearing, the learned Authorised Representative (ld. AR) of the appellant submitted that the ld. CIT(A) has erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274

CRYSTAL THERMOTECH PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER PF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 80/RAN/2022[2017-18]Status: DisposedITAT Ranchi10 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

condone the delay. 3. Rival submissions of both the parties have been heard and record perused. At the outset of hearing, the learned Authorised Representative (ld. AR) of the appellant submitted that the ld. CIT(A) has erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274