Search: condonation of delay

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Section 271D4 Section 269S3

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

In the result, appeal filed by the Revenue is dismissed and the\nCross-Objection filed by the assessee is allowed

ITA 1899/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Oct 2025AY 2021-22

Section 132Section 269SSection 271D

condone the delay of `2′ days in filing of the appeal and the\nappeal filed by the Revenue is taken up for hearing on merits.\n3. Briefly stated, the facts relating to the present appeal are that, a\nsearch action u/s 132 of the Act was conducted on Jayapriya group on 16-\n12-2021. In the course of search