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2 results for “condonation of delay”+ Short Term Capital Gainsclear

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Key Topics

Section 214Section 1543

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 [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 154
Section 260
Section 260A

short) relating to the assessment year 2006-07. 2. The appeal was admitted to consider the following substantial questions of law:- (i) Whether in law, the authorities below were justified in approving the action of the assessing officer who chose to rectify the alleged mistake, under Section 154 of an issue which is debatable in nature? (ii) Whether