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Documents citing Rina Sahana, Hooghly vs I.T.O.,Ward-23(4), Hooghly on 26 June, 2019

Shri Vijay Kumar Agarwal, Jaipur vs Income Tax Officer, Ward-4-2, Jaipur on 24 May, 2021

"25. We are afraid that we cannot accept this argument either. This general statement at the end of the reassessment order cannot be regarded as a finding or an addition with regard to reason (b). If we recall, reason (b) was a specific allegation that the assessee was liable to pay interest under Section 234D on excess refund of Rs. 125,55,01,247/- and that because of the „mistake‟ that the assessee had not been required to pay the interest amount, there was a short levy of interest of Rs.62,77,506/-. We do not find any conclusion with regard to this in the reassessment order. The Assessing Officer having indicated the specific amount of alleged short levy of interest had to return a conclusive finding resulting in an addition. There 14 ITA 59/JP/2019_ Vijay Kr Agarwal Vs ITO was none. Therefore, even in respect of reason (b) there was no addition made."
Income Tax Appellate Tribunal - Jaipur Cites 27 - Cited by 0 - Full Document

Aayush International Ltd., ... vs Income Tax Officer, Ward-2(1), Raipur, ... on 19 December, 2024

4. I have given thoughtful consideration to the reasons leading to the delay of 289 days involved in filing of the present appeal. Although the delay 4 M/s. Aayush International Ltd. Vs. ITO, Ward-2(1), Raipur ITA No. 213/RPR/2024 of 289 days involved in filling of the present appeal is inordinate, but at the same time, considering the reason which had led to the same, I am of the view that the same had occasioned on account of bonafide reasons and compelling circumstances. I, thus, considering the aforesaid facts have no hesitation in condoning the delay of 289 days involved in filing of the present appeal.
Income Tax Appellate Tribunal - Raipur Cites 8 - Cited by 0 - Full Document

Rakesh Kumar Agarwal, Jaipur vs Income Tax Officer, Ward 4(4), Jaipur, ... on 6 March, 2023

Accordingly, in view of the binding precedent, we hold that once the assessee found to have not maintaining the regular books of account as contemplated by Section 44AA of the Act the default was completed and therefore, after the default of not maintaining the books of accounts there cannot be a further default for not getting the same audited as required U/s 44AB of the Act. Hence, the penalty of levy by the AO U/s 271B is 22 ITA No. 330/JP/2022 M/s Rakesh Kumar Agarwal vs. ITO not justified and the same is deleted. In the result, the appeal filed by the assessee is allowed."
Income Tax Appellate Tribunal - Jaipur Cites 38 - Cited by 0 - Full Document

Ajay Kumar Kanojia, Dubai(Uae) vs Assistant Commissioner Of Income Tax, ... on 23 November, 2023

7. I have given a thoughtful consideration and find substance in the claim of the Ld. AR that the assessee had remained divested of a sufficient opportunity to place on record the aforesaid documentary evidence in the course of proceedings before the lower authorities. As the documentary evidences filed by the assessee 7 Ajay Kumar Kanojia Vs. ACIT, Circle-2(1), Raipur ITA No. 275/RPR/2023 will have a strong bearing on the adjudication of the issue before me, therefore, I have no hesitation in admitting the same.
Income Tax Appellate Tribunal - Raipur Cites 9 - Cited by 0 - Full Document

Babita Agrawal, Raipur,Raipur vs Ito, Ward-4(1), Raipur, Raipur on 27 February, 2026

7. Respectfully following the aforesaid decision on the same parity of reasoning and as per similar terms, I set-aside the order of the Ld. CIT(A)/NFAC and remand the matter back to its file for denovo adjudication while complying with the principles of natural justice. At the same time, it is directed that this being the final opportunity, the assessee shall duly comply with the hearing notices from the office of 9 Babita Agrawal Vs. Income-Tax Officer, Ward 4(1) ITA No. 111/RPR/2026 Ld.CIT(A)/NFAC and represent her matter on merits. The Ld.CIT(A) /NFAC shall accordingly pass order in terms with Section 250(4) & (6) of the Act.
Income Tax Appellate Tribunal - Raipur Cites 6 - Cited by 0 - Full Document

Sh. Ashok Kumar,Haridwar vs Ito, Haridwar on 17 September, 2025

However, the legislature could not be presumed to have intended to give blanket powers to the Assessing Officer that on 4 ITA No.107/DDN/2025 Ashok Kumar vs. ITO assuming jurisdiction under section 147 regarding assessment or reassessment of escaped income, he would keep on making roving inquiry and thereby including different items of income not connected or related with the reasons to believe, on the basis of which he assumed jurisdiction. For every new issue coming before Assessing Officer during the course of proceedings of assessment or reassessment of escaped income, and which he intends to take into account, he would be required to issue a fresh notice under section 148."
Income Tax Appellate Tribunal - Dehradun Cites 9 - Cited by 0 - Full Document

Baby Chatterjee,Ranchi vs Income Tax Officer, Ward-1(3), Ranchi, ... on 16 December, 2025

2. At the outset, we find from perusal of record that there is delay of about one month in filing of this appeal by the appellant before the Tribunal. Impugned order was passed by the ld. CIT(A) on 09/08/2023, however, this appeal was filed on 10/11/2023. The appellant has filed application for condonation of delay mentioning the fact that the in the month of September and October, the office of the Authorised Representative of the assessee was preoccupied with audit, ITR filing and other time bound statutory compliances. The assessee was trying to e-file the appeal, however, due to technical error, the same could not be uploaded. As such, being left with no alternate option, the assessee had filed this appeal manually. The appellant stated that the delay in filing appeal was neither intentional nor deliberate and the appellant has good case on merit would suffer prejudice if delay is not condoned in his case and the appeal is not adjudicated on merit. On the other hand, the learned Senior Departmental Representative (ld. Sr.DR) for the revenue submits that on the issue of condonation of delay, the Bench may take appropriate view in accordance with law. Therefore, considering the fact that the delay is not inordinate and seems 2 ITA No. 241/Ran/2023 Baby Chatterjee Vs ITO to be not intentional, therefore, the delay of about one month in filing this appeal is condoned.
Income Tax Appellate Tribunal - Ranchi Cites 8 - Cited by 0 - Full Document
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