M/S. BISHANDAYAL JEWELLERS,CUTTACK vs. PRINCIPAL CIT (CENTRAL), HYDERABAD
In the result, appeal of the assessee stands allowed
ITA 252/CTK/2020[2016-17]Status: HeardITAT Cuttack23 Sept 2022AY 2016-17
Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17
For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri M.K.Gautam, CIT
Section 143(3)Section 263Section 69A
condone the delay of 196
days in filing the appeal and admit for hearing.
4. It was submitted by ld AR that the assessee is a jeweller, who is engaged in the business of manufacturing and trading in jewellery, precious and semi-precious stones. It was the submission that there was a search and seizure operation at the premises