GURDEV SINGH, NAWANSHAHAR vs. INCOME TAX OFFICER WARD-, NAWANSHAHR
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: SH. M. BALAGANESH & SH. UDAYAN DAS GUPTA
Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of ld. Addl/JCIT(A)-1, Bengaluru, passed u/s 250 of the IT Act, 1961, dated 19.12.2025, which has emanated from the order of the AO, passed u/s 143(3) r.w.s.147 of the Act, dated 26.12.2017. I.T.A. No.851/Asr/2026 A.Y. 2010-11
Condonation of Delay: It is pointed out by the Registry that this appeal is filed belatedly by 118 days (one hundred eighteen days). The assessee has filed an application for condonation of delay along with an affidavit explaining the fact that the assessee is an agriculturist and having income from harvester combine. It is submitted that the assessee is in illite
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