DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED, FEROZEPUR

In the result, the appeal ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

139(9) and clause (a) to (f) of the Explanation to said provision and substitute the return originally filed. (v) The CIT(A) erred in admitting appeal of the assessee in violation of provisions of Section 249(4) of the Act without I.T.A. Nos. 405 & 406/Asr/2019 3 Assessment Year: 2014-15 appreciating that the assessee failed