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5 results for “condonation of delay”+ Section 285clear

Sorted by relevance

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Key Topics

Section 143(3)11Section 80I9Section 118Section 1486Section 801B(10)6Section 139(1)5Section 12A4Section 143(1)3Deduction

INCOME TAX OFFICER (EXEMPTIONS),, RAJAHMUNDRY vs. AGRICULTURAL MARKET COMMITTE, , PENUGONDA

In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed

ITA 315/VIZ/2018[2003-2004]Status: DisposedITAT Visakhapatnam27 Mar 2019AY 2003-2004

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito (Exemptions), Vs. M/S. Agricultural Market Rajahmundry. Committee, Sidhantam Road Market Yard, Penugonda, West Godavari District Pan No. Aaala 0388 F (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 11Section 12ASection 143(3)

delay is condoned. 3. Facts of the case, in brief, are that the assessee is a statutory body established under the Andhra Pradesh (Agricultural Produce and Live stocks) Markets Act, 1966. The ld.CIT, Rajahmundry granted registration u/s. 12AA to the assessee from 22.07.1997. For the Assessment Year 2003-04, assessee claimed exemption of its income under the provisions

3
Reassessment3
Survey u/s 133A3
Exemption2

ABHILASH SYNERGETIC CONSTRUCTIONS & EXPORTS PRIVATE LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1),, VISAKHAPATNAM

In the result, appeals filed by the assessee in ITA No

ITA 104/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri C. Subrahmanyam, FCAFor Respondent: Smt. Suman Malik,Sr.DR
Section 133ASection 143(3)Section 148Section 801BSection 801B(10)Section 80ISection 8O

285) wherein it was held that completion certificate from local authority is must and failure of which should lead to withdrawal of deduction granted earlier. The Hon'ble High Court of Madhya Pradesh in the case of Global Reality (62 taxmann.com 204) has considered the norms of completion certificate and held that furnishing the completion certificate is mandatory

ABHILASH SYNERGETIC CONSTRUCTIONS & EXPORTS PRIVATE LIMITED,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-1(5),, VISAKHAPATNAM

In the result, appeals filed by the assessee in ITA No

ITA 108/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri C. Subrahmanyam, FCAFor Respondent: Smt. Suman Malik,Sr.DR
Section 133ASection 143(3)Section 148Section 801BSection 801B(10)Section 80ISection 8O

285) wherein it was held that completion certificate from local authority is must and failure of which should lead to withdrawal of deduction granted earlier. The Hon'ble High Court of Madhya Pradesh in the case of Global Reality (62 taxmann.com 204) has considered the norms of completion certificate and held that furnishing the completion certificate is mandatory

ABHILASH SYNERGETIC CONSTRUCTIONS & EXPORTS PRIVATE LIMITED,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VISAKHAPATNAM

In the result, appeals filed by the assessee in ITA No

ITA 109/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri C. Subrahmanyam, FCAFor Respondent: Smt. Suman Malik,Sr.DR
Section 133ASection 143(3)Section 148Section 801BSection 801B(10)Section 80ISection 8O

285) wherein it was held that completion certificate from local authority is must and failure of which should lead to withdrawal of deduction granted earlier. The Hon'ble High Court of Madhya Pradesh in the case of Global Reality (62 taxmann.com 204) has considered the norms of completion certificate and held that furnishing the completion certificate is mandatory

SHREYA CANCER FOUNDATION,VISAKHAPATNAM vs. THE ITO, WARD-1(1),, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 281/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam29 Feb 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.281/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Shreya Cancer Foundation Vs. Income Tax Officer 1-70-6, Mig-109, Mvp Colony Ward-1(1) Visakhapatnam Visakhapatnam [Pan : Aaots9921J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Dr.Aparna Villuri, DR
Section 11Section 12ASection 139(1)Section 143(1)Section 250

285/-. The assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal filed by the assessee on the ground that the assessee filed Form 10B beyond the time limits specified u/s 139(1) of the Act and the remedy to the tax payer is only to approach the jurisdictional Commissioner of Income Tax to condone