SAMASTI INFRASTRUCTURES PRIVATE LIMITED,ASHOK NAGAR vs. INCOME TAX OFFICER, WARD-1(1), BHUBANESWAR

In the result, both the appeals of the assessee are partly allowed for\nstatistical purposes

condoned the delay of more than 9 months in filing the appeals. It held that the first appellate authority was wrong in presuming deliberate negligence or malafide intention. The appeals were restored to the CIT(A) for fresh adjudication on merits.", "result": "Partly Allowed", "sections": ["154", "143(3)", "263", "270A

SAHOO DIOSTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes