ITO, HATHRAS vs. DEEPAK BUTIA HUF, HATHRAS
No AI summary yet for this case.
Income Tax Appellate Tribunal, AGRA(DB
Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH
PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER
This revenue appeal is directed against the impugned order dated 06.11.2025 passed in appeal No NFAC/2021-22/10355273 by the ld. Commissioner of Income Tax/ NFAC(Delhi) (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2022-23, wherein ld CIT(A) has restored assessee’s first appeal to the file of assessing officer in exercise of his powers under the proviso to section 251(1)(a) of the Act.
At the very outset, we notice that this appeal is time barred by 28 days. The delay condonation application submitted on behalf of the appellant states that the said delay was caused due to the engagement in so
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.