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8 results for “condonation of delay”+ Section 92clear

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Key Topics

Section 143(1)(a)4Search & Seizure4Section 242Addition to Income2

The Pr. Commissioner of Income Tax-2 vs. Sri Venkatesh Granites Pvt. Ltd.

Accordingly, the appeal fails and is dismissed

ITTA/241/2022HC Telangana24 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 9Th January, 2023 Appearance : Mr. Prithu Dudhoria, Adv. ….For Appellant Mr. Avra Majumder, Adv. Mr. Binayak Gupta, Adv. Mr. Suman Bhowmick, Adv. …For The Respondent The Court : We Have Heard Mr. Prithu Dudhoria, Learned Standing Counsel Appearing For The Appellant & Mr. Avra Majumder, Learned Counsel Appearing For The Respondent/Assessee. Though There Is No Satisfactory Explanation For The Inordinate Delay Of 1018 Days In Filing The Appeal, Since We Are Inclined To Take Up The Main Appeal Itself For Consideration & To Ascertain As To Whether Any Substantial Question Of Law Arises For Consideration, We Exercise Discretion & Condone The Delay In Filing The Appeal. For Such Reason, The Application Being Ia No.:Ga/1/2022 Is Allowed.

Section 260A

condone the delay in filing the appeal. For such reason, the application being IA No.:GA/1/2022 is allowed. 2 ITAT/241/2022 This appeal filed by the revenue under Section 260A of the Income Tax Act (the Act, for brevity) is directed against the order dated 6th September, 2019 passed by the Income Tax Appellate Tribunal, `C’ Bench, Kolkata (Tribunal) in I.T.A

EVEREST ORGANICS LTD vs. THE COMMISSIONER OF I.T., HYDERABAD

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

92 under the Wealth-tax, since the remaining replies are exactly on the same lines. The assessee has filed in each case two letters one in dated 7th of March, 1996 and another in dated 8th of March, 1996. The contents of which are basically similar in nature except some changes here and there. The letter dated 7th March

C. SANYASI RAJU vs. THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, VIZAG.

ITTA/7/2005HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 143(1)(a)

92 under the Wealth-tax, since the remaining replies are exactly on the same lines. The assessee has filed in each case two letters one in dated 7th of March, 1996 and another in dated 8th of March, 1996. The contents of which are basically similar in nature except some changes here and there. The letter dated 7th March

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)(a)

92 under the Wealth-tax, since the remaining replies are exactly on the same lines. The assessee has filed in each case two letters one in dated 7th of March, 1996 and another in dated 8th of March, 1996. The contents of which are basically similar in nature except some changes here and there. The letter dated 7th March

M/s.GVK Petro Chemicals Private Limited,(Novo Resins AND vs. The Deputy Commissioner of Income Tax,

ITTA/8/2005HC Telangana05 Jul 2012
Section 143(1)(a)

92 under the Wealth-tax, since the remaining replies are exactly on the same lines. The assessee has filed in each case two letters one in dated 7th of March, 1996 and another in dated 8th of March, 1996. The contents of which are basically similar in nature except some changes here and there. The letter dated 7th March

Commissioner of Income Tax-III vs. Sri N.Sai Baba Naidu

ITTA/319/2012HC Telangana06 Jan 2025

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 143(1)Section 143(3)Section 24Section 56Section 56(2)(iii)

delay in filing the appeal is condoned. Application is disposed of. ITA 319/2012 On 30.08.2012 the following substantial question of law was framed by this Court : “Was the Tribunal correct in holding that the rent received by the appellant was assessable as „income from other sources‟?” ITA 319/2012 Page 2 of 9 2. The assessee is an individual carrying

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