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2 results for “condonation of delay”+ Section 292Bclear

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Key Topics

Section 143(2)5Section 1483Section 1443Section 2502Section 234B2Cash Deposit2

VANMALIBHAI MULJIBHAI PATEL L/H RANJANBEN DEEPAKBHAI PATEL,NA vs. ARIVS.ITO, WARD 5, NAVSARI

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

ITA 345/SRT/2025[2011-12]Status: DisposedITAT Surat04 Dec 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.345/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Vanmalibhai Muljibhai Patel, Vs. Ito, L/H Of Ranjanben Deepakbhai Patel Ward - 5, 16, Shrinikunj Society, Ashabaug, Navsari Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abjpp3114G (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Ms. Jayshree Thakur, Sr. Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 04/12/2025

Section 127Section 144Section 147Section 148Section 234BSection 250Section 251(1)Section 271(1)(c)

condoned the delay of 119 days and admitted the appeal for hearing on merit. The appellant challenged to re-opening notice and re- assessment proceedings before the CIT(A). The CIT(A) referred to the decisions of Hon’ble Supreme Court in case of Anshul Jain vs. Pr. CIT, (2022) 143 taxmann.com 38 (SC) and decision of Hon’ble Allahabad

LATE PRIYANK NARENDRABHAI PATEL THROUGH HIS LH NARENDRABHAI PATEL,SURAT vs. THE INCOME TAX OFFICER WARD-01 BARDOLI, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 1300/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1300/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Late Priyank Narendrabhai Patel, Vs. Ito, Through His L/H Narendrabhai Patel, Ward – 2, At & Post – Tundi, Tal – Palsana, Bardoli Surat - 394315 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Asapp4783F (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 03/12/2025

Section 142(1)Section 143(2)Section 144Section 250

condoned the delay of 77 days in filing the appeal and ITA No.1300/SRT/2024/AY.2015-16 Late Priyank Narendrabhai Patel admitted the appeal for adjudication. He observed that since the assessee expired, the AO issued notices to the legal heir of the appellant. He set aside the order of AO passed u/s 144 for making a fresh assessment because the appellant