Search: condonation of delay

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Section 234C7 Section 143(1)4 Section 115J2 Section 234B2 Section 2072

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

Section 115JSection 143(1)Section 207Section 234BSection 234C

delay of 275 days which may kindly be condoned and appellant may kindly be heard on merits. Submissions on merits (Ground No.2, 3 and4) These grounds relates to the charging of excessive interest under section 13. 234C of the Act. The appellant company had filed e-return declaring income of Rs.26,60,05 400/- under normal provisions