KAD STEEL ROLLING MILLS,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 2, TDS, ASHRAM ROAD,
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 652/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad25 Aug 2025AY 2013-14
Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal
For Appellant: Shri Divya Agarwal, ARFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR
Section 119(2)(b)Section 201Section 201(1)
condone delays in the filing of statutory forms like Form
No. 15G/H, since such powers lie only with the CBDT under section 119(2)(b) of the Act. Consequently, finding the AO’s action in line with the provisions of law, the CIT(A) upheld the order passed under section 201(1) and 201(1A) and confirmed the demand
