Home Highlights January 2013 Year 2013 This

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1. Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

2. The High Court set aside the order u/s 119(2)(b) of the Act, finding that the authority took a restrictive and conservative approach in not noticing the Central Board of...

3. Condonation of delay for more than seven years - we are unable to entertain the applications for condonation of delay filed by the appellant which are highly time...

4. Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect...

5. Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted...

6. Delay in filing appeal - Period of limitation - There are no delay in filing of the application and as Counsel for the Appellant has submitted that the Application for...

7. Condonation of delay - delay of 206 days - assessee had not moved any condonation application explaining the reasons - The Tribunal noted that the expression “sufficient...

8. 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...

9. This order authorizes Income-tax authorities to admit applications or claims for refund and carry forward of loss u/s 119(2)(b) of the Income-tax Act, 1961. It...

10. Application u/s 11(6) of Arbitration and Conciliation Act, 1996 maintainable only with court's liberty upon withdrawal of previous application. Principles of Order 23...

11. Condonation of delay in filing appeal before the tribunal- While considering the applications for condonation of delay, what is to be seen is whether the interest of...

12. Condone delay in fling the application for exemption u/s 10(23C)(vi) - We feel that even at this stage petitioner may approach CBDT under section 119(2)(b) seeking a...

13. Condonation of delay in filing appeal - appeal filed after a delay of nine years, two months and 15 days - the applicant was facing financial crunch and the employees...

14. Condonation of delay - delay of 11½ years - on the basis of findings in the order for subsequent year, appeal was filed for earlier year before CIT(A) - it is noticed...

15. Condonation of delay of 1433 days in filing appeal before the tribunal - Tribunal condoned the delay in revenue appeal - error of law or not - In view of the facts and...