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2 results for “condonation of delay”+ Section 43clear

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Key Topics

Section 2636Section 402

SHRI VIJAY PRASAD,WEST SINGHBHUM vs. PR. CIT, PATNA

In the result, appeal of the assessee is dismissed

ITA 130/RAN/2016[2012-13]Status: DisposedITAT Ranchi25 May 2018AY 2012-13

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2012-2013 Sri Vijay Prasad, Vs The Principal Cit, 161, Thana No.745, Central, Patna Balijhoran, Nowamundi, West Singhbum-711102 Pan No. : Ailpp 0228 L Respondent (Appellant) .

For Appellant: Shri S.K.Poddar & Devesh Poddar, AdvFor Respondent: Shri D.K.Sutariya, CIT(A), JSR
Section 143(3)Section 263Section 40

43,400/- and made addition of Rs.1,10,569/- as 5% of the total expenditure on account of repair and maintenance. 4. Subsequently, the CIT having powers vested u/s.263 of the Act called for the records of the assessment proceedings and after examination the CIT found the order passed by the AO is erroneous and prejudicial to the interest

DEBASREE SENGUPTA,SONARI vs. ITO WARD 1 (1), JAMSHEDPUR

The appeal of the assessee is allowed for statistical purposes

ITA 34/RAN/2025[2018-19]Status: DisposedITAT Ranchi17 Dec 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

Section 144Section 148

section 144 of the Act was issued. The assessee, however, did not appear in response to the notices. Subsequently, the assessee filed a reply, but the Assessing Officer completed the assessment and determined the total income at Rs.43,43,250. 3. Aggrieved by the order of the ld. Assessing Officer, the assessee preferred an appeal before the ld. CIT (Appeals