JAINCO DEVELOPERS (P) LTD.,NEW DELHI vs. ACIT, CIRCLE- 13(1), NEW DELHI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 5382/DEL/2018[2012-13]Status: DisposedITAT Delhi17 May 2024AY 2012-13
Bench: Shri M. Balaganesh & Shri Vimal Kumarm/S. Jainco Developers (P) Ltd, Vs. Acit, 8, New Rajdhani Enclave, Vikas Circle-13(1), Marg, New Delhi New Delhi (Appellant) (Respondent) Pan:Aabcj6893J
For Appellant: Shri Saurav Rohtagi, CAFor Respondent: Shri Sandip Kumar Mishra, Sr. DR
Section 139(4)Section 143(3)Section 154Section 154(8)Section 234ASection 234B
rectification petition u/s 154 of the Act before the ld AO on 06.04.2015, which was disposed of beyond the time limit prescribed u/s 154(8) of the Act on 04.07.2017, rejecting the claim of the assessee on the following two grounds: –
a.
the return of income was filed by the assessee belatedly u/s 139(4) of the Act and hence
