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Lakshmi Venkateswara Kalyana Mandapam vs Income-Tax Officer on 25 February, 1994

10. We thus, in terms of our aforesaid observations, are of the firm conviction that as the CIT(A) in the present case before us did not stop with the order declining to condone the delay, but had specifically observed that the appellant's case does not hold good on merit too, 7 ITA No. 214/Hyd/20225 Mandadi Vijaya Lakshmi Vs. ITO therefore, the only inference that can be drawn by relying on the judgment of the Hon'ble High Court of Madras in Vijayeswari Textiles Ltd. Vs. CIT (supra) is that he had impliedly condoned the delay involved in the appeal filed before him.
Income Tax Appellate Tribunal - Hyderabad Cites 14 - Cited by 1 - Full Document

Vijayeswari Textiles Ltd. vs Commissioner Of Income-Tax on 1 October, 2001

10. We thus, in terms of our aforesaid observations, are of the firm conviction that as the CIT(A) in the present case before us did not stop with the order declining to condone the delay, but had specifically observed that the appellant's case does not hold good on merit too, 7 ITA No. 214/Hyd/20225 Mandadi Vijaya Lakshmi Vs. ITO therefore, the only inference that can be drawn by relying on the judgment of the Hon'ble High Court of Madras in Vijayeswari Textiles Ltd. Vs. CIT (supra) is that he had impliedly condoned the delay involved in the appeal filed before him.
Madras High Court Cites 2 - Cited by 12 - R J Babu - Full Document

Sultana Gowlani, Adilabad, Adilabad vs Ito, Ward-1, Adilabad, Adilabad on 15 November, 2017

The aforesaid view of the Hon'ble High Court had been respectfully followed by the Tribunal in Nafees Sultana Vs. The ITO, Ward 14(1, Hyderabad, ITA No.642/Hyd/2025. In terms of our aforesaid observations, the CIT(A) order, to the extent he had declined to condone the delay, cannot stand when he has simultaneously referred to and approved the observations of the AO regarding the merits of the case. Accordingly, in view of the aforesaid settled position of law, the observation of the CIT(A) to the extent he had refused to condone the delay is set aside.
Income Tax Appellate Tribunal - Hyderabad Cites 12 - Cited by 0 - Full Document
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