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5 results for “reassessment”+ Condonation of Delayclear

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Key Topics

Section 158B4Section 260A2Condonation of Delay2Search & Seizure2

COMMISSIONER OF INCOME TAX-III vs. M/S. RASA AGROTECH PRIVATE LTD.

Accordingly, the appeals are liable to be dismissed on the

ITTA/453/2012HC Telangana18 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 113Section 132Section 142(1)Section 143(2)Section 158BSection 260A

condonation of delay in filing ITA NO. 453/2012 (CIT v. Arvinder Singh) it was claimed that there was only 22 days' delay in filing the appeal. It was stated in the said application that initially no appeal was preferred against the impugned order dated 5th April 2007 of the ITAT as at that stage “it was considered more appropriate

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- IT and TP vs. M/s. Louis Berger International Inc.,

ITTA/108/2022HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

delay in the clearance of the imported consignments, the appellants and its sister concern had been compelled to pay excess duty of over Rs 25 crores from August 2013 onwards. It is unfortunate and has to be accepted that the respondent authorities had compelled and forced the appellant to furnish the letter dated 6- 3-2017 thereby waiving

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

delay in the clearance of the imported consignments, the appellants and its sister concern had been compelled to pay excess duty of over Rs 25 crores from August 2013 onwards. It is unfortunate and has to be accepted that the respondent authorities had compelled and forced the appellant to furnish the letter dated 6- 3-2017 thereby waiving

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)

reassessment on the dictates of the higher authorities sitting at Delhi and Jabalpur. 71. Once having held that the reassessment started at the dictation of the higher authorities and thereafter, during reassessment process too continuous instructions were imparted and even the AO obtained instructions, therefore, the end result would be same as the bias would exist. Decision of reassessment, reassessment