PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S Y R TRADERS PVT LTD

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

condone the delay for more than one year and three months and the applications being beyond the prescribed period were not entertained. 7 8. Notwithstanding the aforesaid, as and by way of a passing remark he had observed by placing reliance on Section 16 and 17 of the said Act that since there is no provision to allow any deduction