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2 results for “condonation of delay”+ Section 14A(2)clear

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Key Topics

Section 14A3Section 683Addition to Income2

MANJU DEVI BEGANI,SURAT vs. INCOME TAX OFFICER,WARD 2(1)(3), SURAT

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 789/SRT/2025[2013-14]Status: DisposedITAT Surat02 Dec 2025AY 2013-14
For Appellant: \nShri Rasesh Shah, CAFor Respondent: \nMs. Neeraj Sharma, Sr. DR
Section 143(2)Section 14ASection 68

14A to the extent of Rs. 2,23,207/- and also made\naddition on account of bogus agricultural income to the extent of Rs.\n87,68,573/- under Section 68 of the Act.\n4.\nBeing aggrieved by the assessment order the assessee filed appeal\nbefore the CIT(A), the CIT(A) dismissed the appeal of the assessee.\n5.\nThe

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

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 30.03.2016. 2. At the outset, Ld. Counsel for the assessee informs the Bench that appeal filed by the assessee for AY.2013-14 is barred by limitation by one thousand eight hundred twenty five (1825) days. The Ld. Counsel submitted the petition for condonation of delay