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2 results for “condonation of delay”+ Section 246A(1)clear

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Key Topics

Section 271F7Section 285B5Section 1442Section 270A2Penalty2

SUB REGISTRAR (SAIDPUR),GHAZIPUR vs. DIRECTOR OF INCOME TAX (I &CI), LUCKNOW

In the result, appeal filed by the appellant in ITA no

ITA 46/VNS/2020[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Smt. Madhuri Gautam,<br>Sub Registrar,SaidpurFor Respondent: Shri A.K. Singh, Sr. D.R
Section 271FSection 274Section 285B

246A(1)(q) of the 1961 Act. Thus, under these circumstances as narrated above, we are setting aside appellate order passed by ld. CIT(A) as not sustainable in the eyes of the law and restore the matter back to the file of ld. CIT(A) for fresh adjudication of all the grievances/grounds of appeal raised by the assessee

SINGHAL AGENCIES,AZAMGARH vs. INCOME TAX OFFICER, WARD - 3(4), AZAMGARH

In the result, appeal of the assessee is partly allowed

ITA 27/VNS/2023[2017-2018]Status: DisposedITAT Varanasi16 Oct 2023AY 2017-2018
Section 144Section 246ASection 270A

246A of the Act. In order to substantiate its stand against addition so made by the ld. Assessing Officer, the appellant firm filed its submission before the first Appellate Authority. The said submissions were taken into consideration by the first Appellate Authority while deciding the said appeal. After taking into consideration the ld. CIT (Appeal) was pleased enough to allow