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2 results for “condonation of delay”+ Section 194Cclear

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Key Topics

Section 2634Section 1443Section 682Section 402Limitation/Time-bar2

SURESHBHAI MANIBHAI PATEL,SURAT vs. PR. COMMISSIONER OF INCOME TAX -2,, SURAT

In the result, appeal of the assessee is allowed

ITA 103/SRT/2021[2010-11]Status: DisposedITAT Surat16 Oct 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.103/Srt/2021 ("नधा"रणवष" / Assessment Year: (2010-11) (Virtual Court Hearing) Shri Sureshbhai Manibhai Patel Principal Commissioner Of Income Tax, Surat-2, Surat 2Nd Floor, Room At & P.O.Vanskui, Vanskui, Vs. Tal. Mahuva, Dist Surat- No. 227, Aaykar Bhavan, Majura Gate, 394240 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anbpp 7561 M (अपीलाथ" /Appellant) (""थ"/Respondent) िनधा"रती की ओर से /Assessee By : Shri P.M. Jagasheth, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Ashok B. Koli, CIT-D.R
Section 144Section 148Section 263

condone the delay and admit the assessee’s appeal for adjudication on merit. 6. Brief facts, as discernible from the orders of lower authorities are that assessee has not filed his return of income for the year under consideration. However, as per the information available with the Department, the assessee is having savings bank a/c No.020601500612 with ICICI Bank, wherein

KISHOR RAMESHBHAI MEHTA,SURAT vs. ITO, WARD-1(5), BHARUCH

In the result, appeal of the assessee is allowed for statistical purpose

ITA 60/SRT/2025[2013-14]Status: DisposedITAT Surat10 Nov 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.60/Srt/2025 Assessment Year: 2013-14 (Hybrid Hearing) Kishor Rameshbhai Mehta Vs. Ito, Prop. Of Aditya Infrastructure, Ward - 1(5), 139, Maher Nagar, Opp. Baps Bharuch Hospital, Adajan Gam Circle, Surat - 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adepm 4458 R (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 10/11/2025

Section 194ASection 194CSection 2(24)Section 250Section 253(3)Section 36(1)(iii)Section 40Section 68Section 69A

194C. Expenses disallowed u/s 40(a)(ia) of the Income-tax Act, 1961. 8. On the facts and in circumstances of the case as well as law on the subject, the Learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the Assessing Office in making addition of Rs.9,156/-.Late payment of EPF added