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Section 1482

THURUTHIYATH SUMA,WAYANAD vs. INCOME TAX OFFICER, WARD 1, KALPETTA, WAYANAD

In the result, the assessee’s appeal is allowed, and her stay application, dismissed

ITA 852/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin16 May 2024

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Aruj Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 144Section 147Section 148Section 274

section 144 & 144B of the Income Tax Act, 1961 (the Act) dated 20.03.2022 for Assessment Year (AY) 2017-18. The assessee’s Stay Application (SA) qua the appeal was also posted for hearing along with. 2. The short point involved in the instant appeal is if the 144-day delay in filing the appeal before