How many judgments cite CIT v. B.N. Bhattacharya & Another?

1,656 judgments on BharatTax cite CIT v. B.N. Bhattacharya & Another (118 ITR 461), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. B.N. Bhattacharya & Another come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 250, Section 144, Section 143(3), Section 142(1).

CIT v. B.N. Bhattacharya & Another

118 ITR 461Supreme Court of India1997#19 most cited

What is CIT v. B.N. Bhattacharya & Another authority for?

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

1,656

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. B.N. Bhattacharya · 118 ITR 461 · appeal · pursuing appeal · effectively pursuing appeal · filing appeal · assistance from assessee · opportunity of being heard · section 250 · section 250(6)

Sections most often in play

Section 147 Section 148 Section 250 Section 144 Section 143(3)Section 142(1)Section 250(6)Section 144B

Issues it is cited on

section 250(6)speaking order section 25 opportunity of being heard section 250 condonation of delay section 69a appeal before the tribunal section 142(1)section 144 section 148 section 147

Judgments citing CIT v. B.N. Bhattacharya & Another

Pushpanjali Hospitality, New Delhi vs. ITO, Ward- 20(2), New Delhi

In the result, appeal of the assessee is dismissed

ITA 2050/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Dec 2018AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: -None-For Respondent: Shri S.L. Anuragi, Sr. D.R

…t of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Respectfully following the same, appeal of the assessee is dismissed as un-admitted. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court. (BHAVNESH SAINI) Delhi,…

Pradeep Arya, Delhi vs. ITO, Ward- 35(3), New Delhi

In the result, appeal of the assessee is dismissed

ITA 2044/DEL/2018[2009-10]Status: DisposedITAT Delhi03 Dec 2018AY 2009-10

Bench: Shri Bhavnesh Saini

For Appellant: -None-For Respondent: Shri S.L. Anuragi, Sr. D.R

…t of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Respectfully following the same, appeal of the assessee is dismissed as un-admitted. 3 ITA.No.2044/Del./2018 Shri Pradeep Arya, Delhi. 4. In the result, appeal of the assessee is dismissed. Order pro…

Srh Infrastructure P.Ltd., New Delhi vs. ITO, Ward-24(2), New Delhi

In the result, appeal of the assessee is dismissed

ITA 1880/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Dec 2018AY 2012-13

Bench: Shri Bhavnesh Saini

For Appellant: -None-For Respondent: Shri S.L. Anuragi, Sr. D.R

M/S. Laksons Footwear Pvt. Ltd., Faridabad vs. ACIT, Faridabad

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 3202/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Nov 2018AY 2011-12

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2011-12 M/S. Laksons Footwear Pvt. Ltd., Vs. Acit, Plot No. 265, Sector-24, Faridabad Circle-Ii, Faridabad Pan :Aaacl3114B (Appellant) (Respondent)

…Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. Respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it would be at libert…

Shri Prakash S.Vyas, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, appeal filed by the assessee is dismissed

ITA 1969/AHD/2014[1988-89]Status: DisposedITAT Ahmedabad29 Nov 2018AY 1988-89

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: --None--For Respondent: Shri Lalit P. Jain, Sr. D.R

Section 271(1)(c)

…assessee nor any application for adjournment was. From this, it is reasonable to infer that the assessee is not Prakash S. Vyas vs. ITO Asst.Year –1988-89 serious to pursue its case. Hon’ble Supreme Court in the case of CIT-vs-B.N. Bhattachargee and Another, 118 ITR 461(SC) observed that preferring an appeal means effectively pursuing it. Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar-vs-CWT, 223 ITR 480(M.P.) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by I.T.A.T., Delhi Bench in the case of Multiplan India Ltd., 38 ITD 320. Conside…

Smt Rekha Malhotra, Kolkata vs. I.T.O WD - 28(4), Kolkata

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 1800/KOL/2013[2009-10]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-10

Bench: Sh. Aby.T.Varkey & Sh. M.Balaganesh[Assessment Year: 2009-10] Vs Ito, Smt. Rekha Malhotra, K-465, New Alipore, Ground Floor, Ward-28(4), Kolkata-700053. Kolkata-700031. Pan-Adqpm9619J (Appellant) (Respondent) Appellant By None Respondent By Sh. Sourabh Kumar, Addl. Cit Sr.Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 28.11.2018 Order Per M.Balaganeshthis Appeal Of The Assessee Arises Out Of The Order Of The Learned Commissioner Of Income Tax (Appeals)-Xiv, Kolkata [In Short The Ld Cit(A)] In Appeal No.840/Cit(A)-Xiv/Kol/11-12 Dated 20.03.2013 Passed Against The Order Passed By The Ito, Ward-28(4), Kolkata [In Short The Ld. Ao] Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 27.12.2011 For The Asst Year 2009-10. 2. This Appeal Was Fixed For Hearing On Several Dates. On 27.09.2018 The Case Was Adjourned To 27.11.2018. When The Case Was Called Up For Hearing, None Appeared On Behalf Of The Assessee & No Adjournment Petition Was Preferred By The Assessee. It Means That Assessee Is Not Interested To Prosecute The Appeal. Hence The Appeal Filed By The Assessee Is Liable To Be Dismissed For Non Prosecution. For This View We Find Support From The Following Decisions :- “1. In The Case Of Cit Vs B.N.Bhattacharjee & Another, Reported In 118 Itr 461 [Relevant Pages 477 & 478] Wherein Their Lordships Have Held That :

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C”, KOLKATA BEFORE SH. ABY.T.VARKEY, JUDICIAL MEMBER AND SH. M.BALAGANESH, ACCOUNTANT MEMBER [Assessment Year: 2009-10] vs ITO, Smt. Rekha Malhotra, K-465, New Alipore, Ground Floor, Ward-28(4), Kolkata-700053. Kolkata-700031. PAN-ADQPM9619J (Appellant) (Respondent) Appellant by None Respondent by Sh. Sourabh Kumar, Addl. CIT Sr.DR Date of Hearing 27.11.2018 Date of Pronouncement 28.11.2018 ORDER PER M.BALAGANESH, ACCOUNTANT MEMBER This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-XIV, Kolkata [in short th…

M/S. Mahabir Proteinex Ltd., Karnal vs. ACIT, Karnal

In the result, the appeal of the assessee is dismissed

ITA 3835/DEL/2015[2005-06]Status: DisposedITAT Delhi27 Nov 2018AY 2005-06

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Shri Shridhar Doab, Sr.D.R

…, we place reliance upon following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) 4. CIT vs. B. N. Bhattachargee And Another, 118 ITR 461(SC). 4. Respectfully following the view taken in the cases cited above, we dismiss the appeal filed by the assessee for non prosecution. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 27th November, 2018. [L.P. SAHU] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27th November, 2018 PKK:…

Collate Barter Private Limited, Kolkata vs. ITO, Ward-9(3), Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 1948/KOL/2017[2012-13]Status: DisposedITAT Kolkata22 Nov 2018AY 2012-13

Bench: Shri S.S. Viswanethra Ravi, Jm & Dr. A.L. Saini, Am Collate Barter Pvt. Ltd. Vs. Ito, Ward-9(3), Kolkata

For Appellant: NoneFor Respondent: Shri R. Shyam, CIT(DR)

…ot interested in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- (1). In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.” (2). In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their orde…

Sanjay Sharma, New Delhi vs. ITO, Ward- 44(1), New Delhi

In the result, appeal filed by the assessee stands allowed for statistical purposes

ITA 4591/DEL/2018[2010-11]Status: DisposedITAT Delhi22 Nov 2018AY 2010-11

Bench: Shri H.S. Sidhu

Section 144Section 250(6)

…der ex parte without giving the assessee a reasonable opportunity to arrange and present the documents. Ground No. 2 In its impugned order, the CIT(Appeals) has placed reliance upon the judgment of the Apex Court in the case of B.N. Bhattarcharji and Another (118 ITR 461) (at pages 477 and 478) that in cases where the assessee does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution. A quasi-judicial authority is expected to deliver justice in all circumstances and not be weighed down by rigors of procedures and any other technicality. The contention…

Subrata Mukherjee, Hooghly vs. ITO, Ward - 2(2), Hooghly

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 1534/KOL/2018[2005-06]Status: DisposedITAT Kolkata16 Nov 2018AY 2005-06

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am] I.T.A No. 1534/Kol/2018 Assessment Year : 2005-06 Subrata Mukherjee . –Vs- Ito, Ward-2(2), Hooghly [Pan: Agxpm 6680 R] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Saurabh Kumar, Addl. CIT Sr. DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM] I.T.A No. 1534/Kol/2018 Assessment Year : 2005-06 Subrata Mukherjee . –vs- ITO, Ward-2(2), Hooghly [PAN: AGXPM 6680 R] (Appellant) (Respondent) For the Appellant : None For the Revenue : Shri Saurabh Kumar, Addl. CIT Sr. DR Date of Hearing : 30.10.2018 Date of Pronouncement : 16.11.2018 ORDER This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-6, Kolkata, (hereinafter the ‘ld. CIT (A)’), dt. 25.04.2018, passed u/s 143(3) of the Income Tax Act,…

M/S. Agr Automobiles Pvt. Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 2342/KOL/2017[2012-13]Status: DisposedITAT Kolkata14 Nov 2018AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am M/S. Agr Automobiles Pvt. Ltd. Vs. Ito, Ward-4(3), Kolkata 3A, Garstin Place, 1St Floor, Kol-1. P-7, Chowringhee Square, Ayakar Bhawan, 8Th Floor, Kol- 69. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb 0537 F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant By : None Revenue By : Shri K. Mondal, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 27/09/2018 घोषणा क" तार"ख/Date Of Pronouncement: 14/11/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2012-2013, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-13, Kolkata Dated 31.07.2017. 2. Notice Of Hearing Of This Appeal Was Sent To The Assessee At The Address Given By The Assessee In Form No.36. The Said Notice Has Not Been Returned Unserved. This Appeal Was Listed For Hearing Before The Tribunal On 27.09.2018. Today I.E. On 27.09.2018 When The Case Was Called For Hearing, None Appeared On Behalf Of The Assessee Nor Any Request For Adjournment Was Made. It Means That Assessee Is Not Interested In Prosecuting This Appeal. Hence The Appeal Filed By The Assessee Is Liable To Be Dismissed For Non Prosecution. For This View We Find Support From The Following Decisions :- (1). In The Case Of Cit Vs B.N.Bhattachrgee & Another, Reported In 118 Itr 461 [Relevant Pages 477 & 478] Wherein Their Lordships Have Held That : “The Appeal Does Not Mean Merely Filing Of The Appeal But Effectively Pursuing It.” (2). In The Case Of Estate Of Late Tukojirao Holkar Vs Cwt; 223 Itr 480 (Mp) While Dismissing The Reference Made At The Instance Of The Assessee In Default Made Following Observation In Their Order :

For Appellant: NoneFor Respondent: Shri K. Mondal, Sr. DR

M/S. Aryan Corporate Solutions (P) Ltd., Noida vs. DCIT, Noida

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 6002/DEL/2015[2011-12]Status: DisposedITAT Delhi14 Nov 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Amit Katoch, Sr. DR

Section 253

…wan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. (2) Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd, (supra) and in view of the legal position and judicial precedents as mentioned earlier, we dismiss the appeal of the assessee in limine…

Ejipura Holy Christ Education Society, Bangalore vs. The Commissioner of Income Tax (Exemption), Bangalore

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1651/BANG/2017[2015-16]Status: DisposedITAT Bangalore07 Nov 2018AY 2015-16

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri Rajiv Nulvi, CAFor Respondent: Shri G. Guruswamy, CIT – DRP

Section 11Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…ed in the well- known dictum "Vigilantus non dormantibusjura-subveniunt”. Courts in several cases have upheld this dictum. Lack of diligence and follow up on the part of the assessee has been frowned upon by various courts as under: (i) 106 ITR 653 (SC), (ii) 118 ITR 461 (SC) (iii)286 ITR 688 (MP) (iv) 257 ITR 301 (Delhi)& (v)130 Taxman 61 (Mad)” 6. From the above paras reproduced from the order of CIT(E) passed by him u/s. 12A of IT Act, it is seen that apart from noting this fact that the objects of the assessee trust include both religious objects and charitable objects, this is also noted by CIT(E) that at th…

Ejipura Holy Christ Education Society, Bangalore vs. CIT, Bangalore

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 738/BANG/2016[N.A.]Status: DisposedITAT Bangalore07 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri Rajiv Nulvi, CAFor Respondent: Shri G. Guruswamy, CIT – DRP

Section 11Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

Smt. Anima Das (Deceased), L/H Debabrata Das & Ors., Kolkata vs. ITO, Ward - 25(3), Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 638/KOL/2018[2013-14]Status: DisposedITAT Kolkata06 Nov 2018AY 2013-14

Bench: Hon’Ble Shri S.S.Godara, Jm] I.T.A No. 638/Kol/2018 Assessment Year : 2013-14 Smt. Anima Das (Deceased) -Vs.- Ito, Ward-25(3), Kolkata L/H Debabrata Das & Ors. [Pan : Adwpd 3281 F] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Saurav Kumar, Addl. CIT

Section 143(3)

…& Ors. A.Yr.2013-14 prosecute the appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattacharjee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order…

Sh. Jasjit Singh, Sirhind vs. ITO, Ward, Sirhind Hq, Mandi Gobindgarh

In the result, the appeal of the assessee is dismissed

ITA 457/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh01 Nov 2018AY 2012-13

For Appellant: NoneFor Respondent: Smt.Chanderkanta, Sr.DR

Section 250

…ssee is not interested in pursuing the appeal and the instant appeal filed by the assessee is liable to be dismissed. 3. In our above view, we get support from the decision of the Apex Court in the case of CIT Vs. B.N. Bhattachargee and Another, reported in 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that : “ The appeal does not mean merely filing of the appeal but effectively pursuing it.” 4. Our view further finds support from the following decisions also :- i) CIT Vs. Multiplan India (P) Ltd., 38 ITD 320 (Del) ii) Estate of late Tukojirao Holkar Vs.CWT, 223 ITR 480 (MP) 5. Resp…

Rajaiah Krishna Murthy, Hyderabad vs. Income Tax Officer, Ward-5(2), Hyderabad

In the result, the appeal filed by the assessee is dismissed

ITA 82/HYD/2018[2009-10]Status: DisposedITAT Hyderabad31 Oct 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 Rajaiah Krishna Murthy, Vs. Income-Tax Officer, Hyderabad. Ward – 5(2), Hyderabad. Pan – Aaupn 7745 H (Appellant) (Respondent) Assessee By : None Revenue By : Smt. M. Narmada Date Of Hearing : 23-10-2018 Date Of Pronouncement : 31-10-2018

For Appellant: NoneFor Respondent: Smt. M. Narmada

Section 143(3)Section 263Section 271(1)(c)Section 54F

…f the assessee nor there is a request for adjournment of the case. In these circumstances, we are of the view that the assessee is not interested in prosecuting its appeal. It has been held by the Hon’ble Supreme Court in the case of B.N. Bhttachargee & Anr., 118 ITR 461 that appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent power to dismiss the appeal for non- prosecution as held by Hon’ble High court of Mumbai in the case of M/s Chemipol Vs. Union of India in Excise appeal No. 62 of 20…

M/S. Pioneer Town Planners Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, Appeal of the Assessee is treated as partly allowed for statistical purposes

ITA 2069/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Oct 2018AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Sh. Sameep Gupta, AdvFor Respondent: Sh. Surender Pal, Sr. DR

Section 143(3)Section 250Section 250(6)

…he can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made to Apex Court’s decisions in the cases of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 and CIT vs. B.N. Bhattachargee 118 ITR 461 (SC) for the proposition that an assessee having once filed an appeal, cannot withdraw it and even if the assessee refuses to appear at the hearing, the first appellate authority can proceed with the enquiry and if he finds that there has been an under-assessment, he can enhance the assessment. Just as, once the assessment proceedings are set in…

Oriental Bank of Commerce, Kolkata vs. ACIT, Cir-58 (TDS), Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 1809/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Oct 2018AY 2008-09

Bench: Shri A. T. Varkey, Jm & Dr.A.L.Saini, Am]

…is not interested in pursuing this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non-prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachargee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : 2 Oriental Bank of Commerce A.Y.2008-09 “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default…

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4383/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Oct 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR

Section 253