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3 results for “condonation of delay”+ Section 234clear

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Key Topics

Section 1543Section 1532

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 have been invoked. Referring to the judgment of the Hon’ble Apex Court in the case of T.S. Balaram, - 7 - ITO vs. Volkart Brothers reported in (1971) 82 ITR 50 (SC) which has been quoted

The Commissioner of Income Tax-III vs. Smt. Raj Kumari

Accordingly are partly allowed

ITTA/23/2008HC Telangana28 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay. 38. He submits that learned Single Judge although purportedly referred to cases cited above, considered those oblivious of underlying principle. The matters require re-appreciation and reconsideration. 16. He further submits, may be that an objection to maintainability of the appeals is sought to be raised, however, the same having been raised after admission of the appeals, it loses

Serene Country Owners welfare Association vs. Income Tax Officer

ITTA/155/2018HC Telangana20 Jan 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

Section 132Section 144Section 153Section 153B

delay is condoned. I.A. No.9 of 2019 is allowed. ITA No.155 of 2018 2. The present appeal by the Revenue challenges an order dated 16th May, 2018 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) in IT(SS) A Nos.32 to 37/ CTK/2018 for the Assessment Years (AYs) 2009-10 to 2015-16. The questions sought