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
rectification order has been received then if any appeal was required then should have been filed against the order u/s 154 of the Act and not against the order u/s 143(1) of the Act. As such it cannot be said as sufficient cause for delay in filling of appeal. Under the circumstances it is admitted fact that the appellant