Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Condonation of delay - appellant filed rectification - given the ...

Income Tax

April 11, 2019

Condonation of delay - appellant filed rectification - given the nature of grievance, it was reasonable to expect that the remedy will be available u/s 154 - delay in filing of appeal which was a result of a bonafide, even if overoptimistic and erroneous - delay condoned

View Source

 


 

You may also like:

  1. Validity of reassessment proceedings - transactions of commodity/derivatives trading - How can the assessee be expected to prove the negative? The assessee could be...

  2. Scope of rectification of mistake order u/s 154 - If this procedure is not followed of issuing the notice and giving reasonable opportunity of being heard, further...

  3. Rectification u/s 154 - non deduction of TDS u/s 194I - The Tribunal examined the rectification proceedings and found that the Assessing Officer's actions were not...

  4. Condonation of Delay - Delay of 1677 days - no reasonable explanation has been given - Civil Appeal dismissed. - SC

  5. 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....

  6. Condonation of the delay of 65 days - the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at...

  7. Scope of rectification u/s 154 - Allowing the rectification application CIT(A) admitted the claim of expenditure - The ITAT concluded that the question of comparables in...

  8. Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under...

  9. Income from house property - ALV u/s 23(1)(a) - In determining the reasonable rent, several factors have to be taken into consideration, such as, location of the...

  10. Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC

  11. Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of...

  12. Rejection of rectification application u/s 74 - rectification in the quantification of the Service Tax demanded - bare perusal of the petition for rectification would...

  13. Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi,...

  14. Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

  15. Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

 

Quick Updates:Latest Updates