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4 results for “condonation of delay”+ Section 120clear

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Key Topics

Section 158B4Section 672

COMMISSIONER OF INCOME TAX-III vs. M/S. RASA AGROTECH PRIVATE LTD.

Accordingly, the appeals are liable to be dismissed on the

ITTA/453/2012HC Telangana18 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 113Section 132Section 142(1)Section 143(2)Section 158BSection 260A

condonation of delay in filing ITA NO. 453/2012 (CIT v. Arvinder Singh) it was claimed that there was only 22 days' delay in filing the appeal. It was stated in the said application that initially no appeal was preferred against the impugned order dated 5th April 2007 of the ITAT as at that stage “it was considered more appropriate

Principal Commissioner of Income Tax [TDS] vs. M/s.KCIL-MEIL [JV]

ITTA/212/2015HC Telangana02 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 55Section 55(5)(a)Section 67

condoning the delay, noted the question of law mooted in the revision as follows: “We have heard the learned Senior Government Pleader for the Department of Commercial Taxes. It is submitted that the question of law mooted for OT.REV 212/2015 -7- consideration is as to whether the Deputy Commissioner (Appeals) has the power to order remand of a case relating

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

ITTA/108/2022HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

ITTA/94/2022HC Telangana24 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer