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17 results for “condonation of delay”+ Set Off of Lossesclear

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Key Topics

Section 260A7Condonation of Delay6Section 1514Section 214Addition to Income4Section 1483Section 143(3)3Section 1543Section 163

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 P Ltd.

ITTA/459/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 151Section 5
2
Section 52
Limitation/Time-bar2
Deduction2
Section 8

set aside the ex parte decree. An application under Section 5 of the Limitation Act was also filed for condonation of delay in filing the application. The learned Trial Court vide order dated 31st August, 2020 dismissed the applications and thereafter, RFA 283/2020 was filed. Learned counsel further submitted that the time taken by Ashok Leyland in pursuing the application

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

condonation of delay in filing the loss return. 4. Being aggrieved by the said order, an appeal was filed by the assessee before the Tribunal which - 6 - came to be dismissed. Hence, the assessee has preferred this appeal. 5. Learned counsel appearing for the appellant/assessee submitted that the denial of set

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

Commissioner of Income Tax, vs. M/s. Best India Tobacco Suppliers Private Limited,

Appeals are dismissed

ITTA/353/2012HC Telangana03 Oct 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

For Respondent: THE REGIONAL PROVIDENT FUND COMMISSIONER
Section 7A

condonation of delay. 5. On merits, it has been argued that the learned Single Judge has abdicated in not noticing the report of the Enforcement officer much less the assessment order. In other words, the respondents/petitioners did not place on record the copy of the assessment order which was a clincher to the controversy in dispute. Infact the partners

The Commissioner of Income Tax (Central) vs. K.V. Srinivasa Rao

Accordingly, the instant appeal being devoid of any merit is hereby dismissed

ITTA/516/2017HC Telangana21 Aug 2017
For Appellant: Mr. G.C. Jha, Advocate
Section 140Section 151Section 5

delay may be condoned and stay of Execution Case may be granted after hearing the parties, be pleased to set aside the award. 9. Heard, learned counsel for the appellant and perused the impugned award. It appears that husband of the claimant- Gopal Prasad died in a motorcycle accident, which caused on 24.06.2009 at about 09:30 A.M. near Share

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)

condonation of such delay. In the above set of facts and circumstances, the assessee has sought the above referred questions of law for opinion of this Court. The learned counsel for the assessee contends that the reasoning recorded by the Tribunal for reversing the order of the first appellate authority and coming to a different conclusion is erroneous and unsustainable

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

loss of possession. The transfer by subsequent purchaser who himself purchased it in 1966 can not confer upon petitioner any such cause of action. ” 14. He also purports to invite attention to paragraph no. 15 of Radhu Gokul Gawali and others V/s. Mohan Kishan Gawali and others 19 LPA-22-2008+ reported in 2007 (6) Mh.L.J. 117 cited by learned

THE COMMISSIONER OF I.T.-I, HYDERABAD. vs. M/S. AKASH CABLE TV NETWORK PVT.LTD., HYDERABAD.

ITTA/253/2012HC Telangana18 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 260A

delay in refilling is condoned. ITA 252/2012 ITA 253/2012 ITA 258/2012 We have heard Mr. Santhanam in these appeals under Section 260A of the Income Tax Act, 1961 („Act‟, for short) impugning the common order dated 26.8.2011. The appeals relate to assessment years 2002-03, 2003-04 and 2004-05. In the years in question, the appellant, a private limited

Commissioner of Income Tax vs. Sri Chirla Rama Reddy

ITTA/798/2006HC Telangana28 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 260A

SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA No.767/BANG/2001 DATED 25.11.2005 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(3), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS THIS DAY, S. SUJATHA

The Commissioner of Income Tax-III vs. M/s.Voith Turbo Pvt Ltd

ITTA/168/2006HC Telangana17 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 260A

SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, IN I.T.A. No.3808/BANG/2004 DATED 30.08.2005 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS THIS DAY, S. SUJATHA

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

set-aside. 4. Learned counsel for the Insurance Company opposing the appeal of the claimant for enhancement of compensation submits that the appeal has been filed on misconceived and baseless grounds. The doctor was not produced to prove the future loss on account of the disability suffered in the accident and no proof of any income from 3 the sport

The Director of Income Tax, (Exemptions) vs. Royal Education Society

In the result, the appeal is disposed of

ITTA/392/2016HC Telangana20 Oct 2016

Bench: ANIS,SANJAY KUMAR

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260A

SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE ITAT, 'C' BENCH, BENGALURU IN ITA NO.1372/BANG/2014 RELATING TO ASSESSMENT YEAR 2007-08 VIDE ITS ORDER DATED 29.02.2016. THIS I.T.A. COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income

Principal Commissioner of Income Tax [TDS] vs. M/s.KCIL-MEIL [JV]

ITTA/212/2015HC Telangana02 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 55Section 55(5)(a)Section 67

condoning the delay, noted the question of law mooted in the revision as follows: “We have heard the learned Senior Government Pleader for the Department of Commercial Taxes. It is submitted that the question of law mooted for OT.REV 212/2015 -7- consideration is as to whether the Deputy Commissioner (Appeals) has the power to order remand of a case relating

M/S MAQSOD AND CO HYDERABAD vs. THE COMMNER OF INCOME TAX HYD

ITTA/22/2001HC Telangana27 Jun 2013
For Appellant: - Navneet Nain Alias Navneet AgarwalFor Respondent: - New India Assurance Co. Ltd. And Another

loss to him and caused deprivation of his earnings as a contractor in their entirety. 5. Nain, therefore, claimed damages in the total sum of Rs.27,89,100/- setting forth in the claim petition damages, separately under the principal heads of pecuniary and general damages. 4 6. At the time of institution of the claim petition, Nain was residing

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

sets out some of the conditions when the ―reason to doubt‖ exists. The instances mentioned in sub-clauses (a) to (f) are not exhaustive but are inclusive for there could be other instances when the proper officer could reasonably doubt the accuracy or truth of the value declared. 18. The choice of words deployed in Rule

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

sets out some of the conditions when the ―reason to doubt‖ exists. The instances mentioned in sub-clauses (a) to (f) are not exhaustive but are inclusive for there could be other instances when the proper officer could reasonably doubt the accuracy or truth of the value declared. 18. The choice of words deployed in Rule