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2 results for “condonation of delay”+ Section 149clear

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Key Topics

Section 1482Section 142(1)2Survey u/s 133A2Limitation/Time-bar2

M/s. PLL-SUNCON Joint Venture vs. The Deputy Commissioner of Income Tax

In the result, all the three appeals are allowed, the delay of one year

ITTA/374/2011HC Telangana29 Nov 2011
Section 142(1)Section 148

section 142(1), the assessee ultimately filed the return of income for all the years, declaring a loss. 3.1 The assessee filed four different appeals before the Commissioner of Income-tax (Appeals) which came to be dismissed by order dated 23.02.2004. Thereafter, he preferred appeals before the Income Tax Appellate Tribunal on 24.02.2006, which were delayed by 1 year

M/s. PLL-PCL Joint Venture vs. The Deputy Commissioner of Income Tax

In the result, all the three appeals are allowed, the delay of one year

ITTA/372/2011HC Telangana15 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

Section 142(1)
Section 148

section 142(1), the assessee ultimately filed the return of income for all the years, declaring a loss. 3.1 The assessee filed four different appeals before the Commissioner of Income-tax (Appeals) which came to be dismissed by order dated 23.02.2004. Thereafter, he preferred appeals before the Income Tax Appellate Tribunal on 24.02.2006, which were delayed by 1 year