SHIVA EDUCATIONAL SOCIETY vs. PRINCIPAL COMMISSIONER OF INCOME TAX
Accordingly, the ITA is allowed
ITA/2/2023HC Himachal Pradesh31 Oct 2023
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
For Appellant: Mr. Vishal Mohan, Senior Advocate withFor Respondent: Mr.Vinay Kuthalia, Senior Advocate with
Section 254(2)
condonation of delay, if the delay exceeded period of six months
from the end of the month in which the order is passed as per
amended Section 254(2) of the Income Tax Ax, 1961.
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