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5 results for “condonation of delay”+ Section 83clear

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Key Topics

Section 214Section 4813Section 271(2)2

The Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

ITTA/94/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 21

condonation of delay and that exercise of discretion in favour of the Appellants is untenable. The Tribunal also discussed merits of the case and dismissed the appeal on merits following Full Bench decision of Gujarat High Court. 24. The observations made by the learned Single Judge in the said judgement (Coram: A.P. Ravani, J.) about Section 10(3) declaration vesting

The Commissioner of Income Tax IV, vs. M/s. Prabhat AGri Bio Tech Limited

ITTA/6/2016HC Telangana03 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 454Section 481

delay of 58 days is condoned. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/02/2026 at 12:29:00 CO.PET. 475/2011 & CRL.O.(CO.) 6/2016 2 of 7 3. Application stands disposed

THE COMMIR.OF INCOME-TAX A.P.-II.HYD. vs. MOHD.SIDDIQ PROP.M/S.HUMA ATCHANDRADIO.

In the result, Question No

ITTA/52/2001HC Telangana04 Jul 2013
For Respondent: Sri S.R. Ashok
Section 271(2)

83, has been referred for opinion of this Court. “Whether on the facts and in the circumstances of the case, the Income-Tax Appellate Tribunal is justified in upholding the levy of maximum penalty of Rs.10.50 lakhs and whether the Tribunal’s findings are vitiated by non- consideration of the relevant factors”? Heard Sri Ch.Pushyam Kiran, learned counsel

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