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4 results for “condonation of delay”+ Section 85clear

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Key Topics

Section 1632

Commissioner of Income Tax-I, vs. Agriculturl Market Committee

The appeal stands dismissed on the ground of low tax effect

ITTA/154/2011HC Telangana21 Apr 2011

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 11Th May, 2022. Appearance : Ms. Smita Das De, Adv. ….For Appellant Ms. Nilanjana Banerjee Pal, Adv. …For Respondent The Court : We Have Heard Ms. Smita Das Dey, Learned Standing Counsel Appearing For The Appellant/Revenue & Ms. Nilanjana Banerjee Pal, Learned Advocate Appearing For The Respondent/Assessee. There Is A Delay In Filing The Appeal & This Application Being Ga/1/2011 (Old No. Ga/1658/2011) Has Been Filed For Condonation Of Delay. There Was A Condition Imposed By The Division Bench Of This Court On 17Th August, 2011 That The Appellant Shall Pay A Cost Of Rs.10,000/- To The Counsel For The Respondent. This Condition Has Not Been Complied With.

Section 260A

condonation of delay stands allowed. ITAT/154/2011 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 is directed against the order dated 31st October 2005 in ITA Nos. 436 & 474/Kol/2002 for the assessment year 1998-99. The revenue has raised the following substantial questions of law for consideration :- i) Whether, on the facts

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

The Principal Commissioner of Income Tax-I, vs. M/s. V.Dhana Reddy AND Co.,

ITTA/137/2017HC Telangana14 Nov 2017

Bench: C.V.NAGARJUNA REDDY,KONGARA VIJAYA LAKSHMI

For Appellant: - National Insurance Co. Ltd. Lucknow Thru. AssttFor Respondent: - Gaurav Sharma And Anr
Section 163Section 166Section 173

condonation of delay under a wrong provision of law will not vitiate the application. 18. The Hon'ble Supreme Court, in the case of Pankajbhai Rameshbhai Zalavadiya Vs. Jethabhai Kalabhai Zalavadiya; (2017) 9 SCC 700, has held that it is by now well settled that a mere wrong mention of the provision in the application would not prohibit a party