Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai
In the result, all the six appeals of the assessee are dismissed
ITA 1111/CHNY/2017[2007-2008]Status: DisposedITAT Chennai31 Aug 2017AY 2007-2008
Bench: Shri Chandra Poojari
For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A
…to mitigate the gravity of ITA Nos.1106 to 1111/Mds/2017 12 the non-compliance, such a cause cannot be extrapolated and treated as being good cause for the whole of the period of the delay in its entirety.” The apex court in Collector v. P. Mangamma [2003] 4 SCC 488, while interpreting the word “reasonable” has observed as follows (headnote): “It would be hard to give an exact definition of the word ‘reasonable’. Reason varies in its conclusions according to the idiosyncrasy of the individual and the times and circumstances in which he thinks. The reasoning which built up the old scholastic logic stands now l…