Rectification of mistake - In the absence of any provision to ...

Case Laws Income Tax

July 14, 2017

Rectification of mistake - In the absence of any provision to condone the delay under the Income Tax Act, it may be a case of omission in the provision of Act which cannot be supplied by us when there is no ambiguity in the provisions of section 254(2) of the Act.

View Source

← Previous Next →

Rectification of mistake - In the absence of any provision to ...

Case Laws Income Tax

July 14, 2017

You may also like:

Rejection of ITR by the CPC as defective u/s 139(9) - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares -...

Delay of 1190 days in filing appeal against order u/s 143(1) was condoned. Appellant filed rectification petition u/s 154 against order u/s 143(1) which was pending...

Exemption u/s 11 - Application for condonation of delay in filing Form 10B u/s 119(2)(b) rejected - the provisions under Section 119(2)(b) has been enacted with a...

Rectification of mistake u/s 254 - Deduction u/s 80IB - Delay in filing of return of income (ITR) - The High Court, while acknowledging the belated filing of the ROI,...

Condonation of delay - inordinate delay of 508 days - “sufficient cause” - In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional...

The petitioner sought condonation of delay in filing the return of income, asserting that the audit report was received only in December 2019, after the due date for...

The Tribunal held that in a case involving a requisition u/s 132A of the Act, the jurisdiction to complete the assessment is governed by the provisions of Section 153A....

Dishonour of Cheque - condonation of delay - It is well settled principle of law that the case should be decided on its merits rather than technicalities. As there is...

Condonation of delay of 302 days in filing appeal - It is undisputed that it places a limitation on the extent to which the delay can be condoned by the Commissioner...

Condonation of delay - Inordinate delay of 1085 days - Power of Commissioner to condone delay beyond condonable period - delay which is beyond the statutory period of...

Condonation of delay – Ignorance of law is not an excuse - delay not condoned - AT

Exemption u/s 11 / 10(23C)(vi) - Condonation of delay - There is no such provision nor there is any power to condone the delay after considering the reasonable reasons....

The case pertains to a delay of two days in filing the Return of Income and Form 10-IC due to technical difficulties on the Income Tax Portal. The Chartered Accountant...

Condonation of delay - it filed appeal against the assessment order instead of 154 order passed by the Assessing Officer because the scope in challenging the assessment...

Levy of fee/interest u/s 234E of the Act by the CPC, Bangalore - CIT(A) was of the opinion that the delay was not to be condoned - the delay ought to have been condoned....

Quick Updates: