INCOME TAX OFFICER, FEROZEPUR vs. UNIVERSAL BIOMASS ENERGY PVT LTD, GURUHARSAHAI
In the result, the appeal of the Revenue is dismissed
ITA 231/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Jul 2025AY 2020-21
Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh
For Appellant: Sh. Ashray Sarna, C.A
Section 140ASection 143(1)Section 154Section 250Section 80Section 801ASection 801A(4)Section 801A(7)
section 801A(7) of the Income Tax Act, 1961
3. That on the facts and circumstances of the case, the CIT(A) has erred on facts and in law allowing appeal of the assessee without verifying the fact that the assesses filed its Audit report in Form 3-CA and Form-3CD after the prescribed one date.”
3. There
