OM PRAKASH JAKHOTIA,TELANGNA vs. ACIT, CC-26, NEW DELHI
The appeals of the assessee are allowed
ITA 971/DEL/2021[2012-13]Status: DisposedITAT Delhi21 Feb 2022AY 2012-13
Bench: Shri Amit Shukla & Dr. B.R.R. Kumar
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C
Under section 246A of the Act, separate appeal is provided for the assessment made under section 144 of the Act.
viii.
As per section 139(8)(a) of the Act, interest payable is till the date of assessment and not till the date of filing of return.
From the above