Revision u/s 264 in favor of assessee - condonation of delay in ...

Case Laws Income Tax

July 29, 2017

Revision u/s 264 in favor of assessee - condonation of delay in filing an application - in terms of the proviso to Section 264 (3), the PCIT should also examine whether there was any justifiable reason for such delay. - HC

View Source

← Previous Next →

Revision u/s 264 in favor of assessee - condonation of delay in ...

Case Laws Income Tax

July 29, 2017

You may also like:

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...

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...

Condonation of delay - delay in filing revision petition u/s 264 - CIT(A) has given proper reasons for refusing to condone the delay. In fact, the assessee has taken...

Condonation of delay of 125 days - misunderstanding and inadequate advice by the Tax Consultant about the correct remedy - On receipt of the order of the First Appellate...

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...

Applications u/s 264 for revision in favor of assessee - Condonation of delay - Proviso to Sub-Section (3) of Section 264 confers a statutory power on the Commissioner...

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...

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...

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...

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

Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled...

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...

Condonation of delay - revision u/s 264 - as the order u/s 143(1) came to be passed within this one year itself, writ petitioner had taken the first step to have income...

Condonation of delay of 349 days in filing the present appeal - when the ld. CIT(A) has decided the appeal of the assessee vide impugned ex-parte order, the delay in...

Condonation of delay of 584 days in filing revision - exclusion of COVID period - the delay in the instant case of 250 days even after ignoring the COVID period in terms...

Quick Updates: