Search: condonation of delay

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Section 143(3)6 Section 153C6 Addition to Income5 Section 50C4 Section 683 Section 1483 Unexplained Cash Credit3 Condonation of Delay3 Section 132(1)

SHRI JIVRAJBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

ITA 245/SRT/2018[2012-13]Status: DisposedITAT Surat28 Feb 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Jivrajbhai Kalubhai Miyani, I.T.O., A/31, 32 Ramdevpir Nagar, Ward 3(3)(2), Vs. Varachha Road, Varachha, Surat. Surat-395006. Pan No. Aempm 3134 P Appellant/ Assessee Respondent/ Revenue Shri Laljibhai Kalubhai Miyani, I.T.O., 83, Shirdidham Society, Hira Ward 3(3)(5), Vs. Baug, Varachha Road, Surat. Surat-395006. Pan No. Ablpp 5096 K Appellant/ Assessee Respondent/ Revenue

Section 154Section 156Section 254(1)Section 50C

245 and 245/Srt/2018 Sh. Jivrajbhai Kalubhai Miyani Vs ITO & 1 Anr. appeals were clubbed, heard together and are decided by this consolidated order to avoid the conflicting decisions. For appreciation of facts, the appeal being ITA No. 245/Srt/2018 is treated as a “lead case”. In this appeal, the assessee has raised following grounds of appeal: “1. On the facts

SHRI JIVRAJBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

SHRI LALJIBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(5), SURAT

SHRI JIVRAJBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

SHRI LALJIBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(5), SURAT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

SHREYANSH ANILKUMAR SHAH,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 5, NAVSARI