Home Highlights April 2012 Year 2012 This

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1. Condonation of delay - delay of nine months on the part of the assessee in filing the appeal before the CIT(A) - Delay of nine months in filing the appeal before the Ld....

2. 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...

3. Condonation of delay of 163 days, 207 days & 197 days in filing appeal by Revenue - A perusal of paragraphs 3 to 8 of the application of condonation of delay would...

4. 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...

5. 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...

6. 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...

7. Power to condone the delay in filing of refund application - The prescription as found in Rule 47 specifically empowers the Assessing Officer to condone the delay in...

8. Delay in filing of of eTDS return - Penalty U/s.272A(2)(k) - There is reasonable cause for delay in filing ETDS return U/s 273B - levy of penalty cancelled - AT

9. 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...

10. Penalty levied u/s 271B - delay in filing the audit report under section 44AB - reasonable cause of delay - The delay was caused due to search conducted by the...

11. Power of NCLT to condone the delay beyond 15 days - Condonation of Delay of 27 days in filing for restoration was admitted - It is beyond comprehension as to how such a...

12. Condoantion of delay in filing an application for Revision u/s 264 - there is a clear provision for condoning the delay - thus the right of revision could be avoided by...

13. Levy of penalty u/s 271B - Sufficient / reasonable cause for the delay in filing the tax audit report. - The appellant argued that the delay was due to the late receipt...

14. Condonation of delay in filing appeal - In the present case, in four months, around 121 days come, and the appeal was filed on 121st day. The appellate authority should...

15. Delay in filing of stay application - There is no time limit prescribed for filing of stay application - where the appeal is filed in time, stay application should be...