SHRI AMRIT PARKASH SEHGAL (HUF),JALANDHAR vs. INCOME TAX OFFICER WARD-2(1), JALANDHAR
In the result, the appeal of the assessee is allowed
ITA 12/ASR/2020[2014-15]Status: DisposedITAT Amritsar24 Aug 2022AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 143(3)Section 154Section 263
section 263 of the Act was not appealable before this Tribunal since he was not advised by his Tax Consultant about this legal right. Later on, when a Senior Lawyer advised assessee to file an appeal, the assessee immediately took steps to file the appeal. Therefore, the delay caused. We note that delay was because of the wrong advice