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3 results for “condonation of delay”+ Section 246clear

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COMMNR. OF INCOME TAX, RAJKOT vs. SHATRUSHAILYA DIGVIJAYSINGH JADEJA

C.A. No.-004411-004411 - 2003Supreme Court01 Sept 2005
For Respondent: Shatrusailya Digvijaysingh Jadeja
Section 143(3)Section 246Section 95

condone the delay under the proviso to section 264 of the IT Act. Learned counsel made the grievance that no reason has been given by the department for rejecting one set of declarations concerning revisions under section 264 while accepting declarations concerning appeals under section 246

M/S. ROTORK CONTROLA INDIA (P) LTD. vs. COMMNR. OF INCOME TAX, CHENNAI

Appeals stand allowed in favour of the assessee with no order as to

C.A. No.-003506-003510 - 2009Supreme Court
12 May 2009
Section 37

Delay condoned. 2. Leave granted. FACTS IN THE LEAD MATTER Civil Appeal Nos. of 2009 – Arising out of S.L.P.(C) Nos.14178-14182 of 2007 – M/s. Rotork Controls India (P) Ltd. v. Commissioner of Income Tax, Chennai . 3. In these civil appeals filed by the assessee we are concerned with the assessment years

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 260A

Delay condoned. 2. Leave granted. A. THE FACTS 3. The appellant-assessee carried on business as carriage contractor for bitumen loaded from oil companies namely HPCL, IOCL and BPCL from Haldia. The goods were to be delivered to various divisions of the Road Construction Department of the Government of Bihar. According to the appellant, it has been in the business