ESTATE OF SH. JAGIR SINGH BHULLAR,AMRITSAR. vs. THE INCOME TAX OFFICER, TARN TARAN
In the result, the appeals of the assessee is partly allowed
ITA 306/ASR/2014[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08
Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.
For Appellant: Sh. Padam Bahl, CAFor Respondent: Sh. Charan Dass , DR
Section 143(3)Section 147Section 168Section 263Section 271(1)
47) of the Income
Tax Act 1961.”
3. At the outset, the Ld. AR submitted that there is a delay of 775 days in filing of the appeal and the reason for delay in filing of the appeal was the continuous ill health of R.C. Khanna the counsel of the assessee. It was submitted that assessee was under bonafide belief