MEASAGE GRAM SEWA AND VIKLANG SHAYTA SANSTHA REGD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, (EXEMPTION), CHANDIGARH
The appeal of the assessee is allowed in the terms indicated as above
ITA 619/ASR/2019[2016-17]Status: DisposedITAT Amritsar02 Mar 2022AY 2016-17
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. K. R. Jain, AdvFor Respondent: Sh. Satbir Singh, Sr. DR
Section 11Section 12ASection 139(9)Section 143(1)Section 154Section 4
condone the delay.
He further argued that the impugned order is passed in violation to the principle laid down in the judgment of hon’ble Calcutta High Court in the case of CIT vs. Rai Bahadur Bissesswarlal reported at 195 ITR 825 (Cal).
7. The Ld. DR for the Revenue, on the other hand, contended that the provisions of Section