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1 result for “condonation of delay”+ Section 131(1)(d)clear

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Key Topics

Section 153C7Section 153A3

ORISSA CRICKET ASSOCIATION,CUTTACK vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

ITA 177/CTK/2020[2001-02]Status: HeardITAT Cuttack20 Jun 2022AY 2001-02

Bench: Shri George Mathan & Shri Arun Khodpiaorissa Cricket Association, Barabati Statidum, Cuttack Pan No.Aaaao 0319 F …………….. Assessee Versus Acit (Exemptions), Bhubaneswar ………………Revenue

Section 153ASection 153C

D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A)-1, Bhubaneswar, dated 21.11.2019 passed in I.T. Appeal No.0442/16-17 for the assessment year 2001-2002. 2. At the outset, we found that the present appeal filed by the assessee is barred by 210 days. In this regard, the assessee