M/S. PEGASUS SOFTECH (P) LTD,NEW DELHI vs. DCIT, NEW DELHI
In the result, appeal of the Assessee allowed and appeal of the Department dismissed
ITA 2274/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06
Bench: Shri Bhavnesh Saini & Shri O.P. Kant
Section 264 and 153A of the Income Tax Act. Further, the assessee filed writ petition before Hon’ble Delhi High Court for redressal of its grievance and to protect its rights and interest. The writ petition was schedule for hearing on 23rd April 2013 which was deferred to second week of May 2013, therefore, appeal could be filed with delay