Search: condonation of delay

4 results for “condonation of delay”+ Section 273Bclear

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Section 271D13 Section 44A5 Section 269S4 Section 143(3)3 Penalty3 Section 143(2)2 Section 271B2 Cash Deposit2 Condonation of Delay

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 226/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jul 2025AY 2017-18

Bench: Us:

Section 143(2)Section 143(3)Section 269SSection 271DSection 273B

273B of the Act for the appellant's failure to comply with the provisions of Section 269SS of the Act. Such failure, therefore, cannot be said to be a mere technical breach. Accordingly, the penalty of Rs.46,76,000/- imposed u/s 271D of the Act is confirmed. 5.15 In the result, the grounds of appeal agitated by the appellant

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

NYMISH KUNDUM,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), RAJAMAHENDRAVARAM

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

NYMISH KUNDUM,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), RAJAMAHENDRAVARAM

ZOYEB HYDERABADWALA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, VISAKHAPATNAM

RAYALA RAJESWARA RAO,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR