M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX
In the result, the Appeal is allowed and the order, dated 26
ITTA/157/2019HC Andhra Pradesh17 Oct 2019
Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-
Section 142(1)Section 143(2)Section 260A
Section 5 of the Limitation Act. The concept of such a liberal
approach cannot be equated with doing injustice to the other party. The Court
cannot condone delay in a case, where the Court concludes that there is no
justification for the delay. The discretion has to be exercised within the
MSRM, J & JUD,J
ITTA_157_2019
6
reasonable