DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

condone the delay of `2′ days in filing of the appeal and the appeal filed by the Revenue is taken up for hearing on merits. 3. Briefly stated, the facts relating to the present appeal are that, a search action u/s 132 of the Act was conducted on Jayapriya group on 16- 12-2021. In the course of search