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6 results for “condonation of delay”+ Section 91clear

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Key Topics

Section 214

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-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

The Commissioner of Income Tax IV, vs. Parnika Constructions P. Ltd.,

Appeal is allowed in the aforesaid terms

ITTA/73/2014HC Telangana01 Jul 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay of 66 days in preferring the appeal is condoned as no counter affidavit has been filed by the Insurance Company and the reason assigned by the appellants is acceptable to the court. Accordingly I.A. No. 602 of 2021 is allowed. M.A. No. 73 of 2014 1. Heard, learned counsel for the parties. -2- 2. The instant Miscellaneous Appeal

M/s Nuland Infrastructure(P) Ltd vs. Principle Commissioner of Income Tax - 4

Appeal stands dismissed as

ITTA/45/2024HC Telangana09 Jun 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 151Section 5

91'Il:il" 107' Anandnagar Colony' Khiaratabad, Hyo"rroao?66oioi'iepie.ented by its Director A Srikanth' "'APPellant UNALAPPEAL NO: 450F2o24 tNcoMETAX TRIB Act, 1961 for the Tribunal, AND Principle Commissioner of lncome Tax - 4 lT Towers, AC Guards, HYderabad 500004 ...Respondent IA NO:1OF 2O24 lA NO: 2 OF 2024 Petition under Section 151 of CPC praying that

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