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2 results for “condonation of delay”+ Section 78clear

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Key Topics

Section 271F7Section 285B5Section 1442Section 270A2Penalty2

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

section 270A for the year under consideration. Later, when the partner of the assessee firm was stabilized, he has rejoined the activities of the firm in the month of July, 2022, then he realized about non-filing of the appeal against the appellate order dated 25.11.2021. Soon thereafter, he contacted our chartered accountant for this purpose and handed over

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 Varanasi
07 Jul 2022
AY 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

78, 96 to 98/VNS/2019, vide common Order dated 24.03.2022 [in which both of us were part of the Division Bench who pronounced said orders], whereby the Division Bench had taken a view that first appeal against penalty order passed by A.O. levying penalty under section 271FA of the 1961 Act would lie with Learned CIT(A), keeping in view provisions