M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, the Appeal is allowed and the order, dated 26

Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-

condone the delay in filing the appeal. The Tribunal failed to appreciate the merits of the case and the Tribunal has not given an opportunity of being heard before passing an order. The Tribunal ought to have considered that disallowance

SRI MAHESH GURRAM vs. INCOME TAX OFFICER

Bench: G.NARENDAR,KIRANMAYEE MANDAVA