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4 results for “condonation of delay”+ Section 154clear

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Key Topics

Section 1543Section 672

The Commissioner of Income Tax [Central] vs. Smt P Sujana

The appeal stands disposed of as indicated above

ITTA/280/2015HC Telangana16 Jul 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 119(2)(b)Section 143(3)Section 154Section 260Section 260A

delay of one day in filing the return ought to have been condoned and no powers under Section 154 of the Act would

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