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2 results for “condonation of delay”+ Deemed Dividendclear

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Key Topics

Section 2(22)(e)3Section 143(3)2Section 14A2Deemed Dividend2Addition to Income2Condonation of Delay2

SHRI MURLI FATANDAS SAWLANI,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(3), SURAT

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 215/SRT/2022[2013-14]Status: DisposedITAT Surat17 May 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.215/Srt/2022 Assessment Year: (2013-14) (Virtual Hearing) Shri Murli Fatandas Sawlani, Vs. The Ito, Ward – 1(3)(3), C/O. Ketan H. Shah, Advocate, Surat. 9Th Floor, Sopphire Ciomplex, C.G. Road, Navrangpura, Ahmedabad – 380009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adeps9862M (Appellant) (Respondent) Appellant By Shri Ketan Shah, Ar & Shri Aman K. Shah, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 25/04/2023 17/05/2023 Date Of Pronouncement

Section 143(3)Section 14ASection 263

condonation of delay, which is reproduced below: “I, Murli Son of Fatandas Sawlani age about 63 years, residing at Sawlani Estate, Surat do hereby solemnly affirm as under: 1. That, I have filed my return of income for the AY 2013-14 on 23-11-2013 and thereafter, there was 143(3) assessments made making addition in reference to ITA.215/SRT/2022/AY.2013-14

MURUGAN MUTTAIAH MADASAMY,,HYDERABAD vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-1,, SURAT

In the result, appeal of the assessee is allowed

ITA 3385/AHD/2015[2011-12]Status: DisposedITAT Surat27 Feb 2019AY 2011-12

Bench: Shri Kul Bharat & Shri O.P.Meena

Section 143(3)Section 14ASection 2(22)(e)

deemed dividend under Section 2(22)(e) of the Income-tax Act, 1961. 3. On the facts and in the circumstances of the case the learned Commissioner of Income Tax (Appeals) erred in law and facts of the case in confirming the disallowance of the depreciation on the car purchased and put to use during the previous. The learned Commissioner