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
23,478/- towards sub-contract charges and labor
charges cumulatively?
On the above substantial questions of law, which are involved, we have
heard the submissions of learned counsel for the appellant and learned
standing counsel appearing for the respondent.
The short but important question, which incidentally falls for
consideration, is –
‘whether sufficient cause is shown for condonation of delay?’
MSRM
