SHRI NITIN SEHGAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR
In the result, the appeal of the assessee is dismissed
ITA 7/ASR/2022[2017-18]Status: DisposedITAT Amritsar15 May 2023AY 2017-18
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(3)Section 5
279 of 2016, decided on February
9, 2017 and Harish Kumar Chhabra v. CIT ITA No. 38 of 2012, decided on August 28,
2012, is of no help to him.
8. Under the provision of Section 254 of the Income-tax Act, 1961, the
Appellate Tribunal has constraints in exercising the Power of Condonation
of delay in filing appeal where
