M/S. BOUTIQUE HOTELS INDIA (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

69; the fact that there was lawyer’s wrong advice has to be proved by the party seeking condonation of delay. Elaborating this further, it was held in Bhakti Mandal vs. Kagendra (supra) that an applicant applying for condonation of delay on the ground of wrong advice given by his Counsel has to establish by evidence. (a) that the advice

DEPUTY COMMISSIONER OF INCOME TAX, CR BUILDING vs. PC JEWELLER LIMITED, DELHI