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3 results for “condonation of delay”+ Section 173clear

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Key Topics

Section 43(6)(b)5Section 276C5Deduction2

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 143(1)Section 276C

condonation of the said infraction, even if a return is filed in terms of sub- section (4). Accepting such a plea would mean that a person who has not filed a return within the due time as prescribed under sub-section (1) or (2) of Section 139 would get benefit by filing the return under Section 139(4) much later

M/S. MODIPON FIBRE COMPANY vs. COMMNR. OF CENTRAL EXCISE, MEERUT

C.A. No.-008529-008531 - 2001Supreme Court25 Oct 2007
For Respondent: Commissioner of Central Excise,Meerut
Section 35LSection 4

Delay condoned. 2. These cross appeals are filed by M/s Modipon Fibre Company and the Department under Section 35L of Central Excise Act, 1944 against order dated 3.7.2001 passed by the Customs Excise & Gold (Control) Appellate Tribunal ("CEGAT") holding that the assessee was entitled to deduction in respect of turnover tax ("TOT") only

COMMR.OF INCOME TAX,DIBRUGARH vs. DOOM DOOMA INDIA LTD

C.A. No.-001094-001094 - 2009Supreme Court18 Feb 2009
Section 260ASection 28Section 32Section 32(1)(i)Section 32(1)(ii)Section 43(6)(b)

Delay condoned. 2. Leave granted. 3. This batch of civil appeals is directed against judgments dated 22.11.06 and 8.1.07 of the High Court of Guwahati, Assam, in appeals under Section 260A of the Income-tax Act, 1961 in respect of assessment years 1988-89, 1989-90, 1990-91 and 1991- 92. 4. What is the meaning of the expression “depreciation