M/S. PARAVUR SERVICE CO-OPERATIVE BANK,KOLLAM vs. INCOME TAX OFFICER, WARD 2, KOLLAM

In the result, the appeal and stay petition filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

condonation of delay. It will be appropriate to refer to the findings recorded by the Ld. Tribunal in the impugned order, which reads as under: M/s. Paravur Service Co-operative Bank Ltd., Thiruvananthapuram Page 13 of 23 “It is quite clear that the Ld. Departmental Representative himself asked time to produce the relevant affidavit of the relevant person, i.e., ‘receipt