AHMED ALAM KHAN,HYDERABAD vs. DEPUTY COMMISIONER OF INCOME TAX CIRCLE 2(1), HYDERABAD
In the result, appeal of the assessee is allowed
ITA 167/HYD/2021[2015-16]Status: DisposedITAT Hyderabad26 Mar 2024AY 2015-16
Bench: Shri S. Rifaur Rahman(Virtual Hearing) & Shri K.Narasimha Chary
For Appellant: Shri Sashank Dundu, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 143(2)Section 263Section 54Section 54B
condone the delay, there is no denial of the fact that the Hon'ble Supreme Court in the Suo Motu proceedings in the case of M.A.No. 21/2022 in M.A.No. 665/2021 in SMW(C) No.3 of 2020 by order dated 10/01/2022 held that in cases, where the limitation would have expired during the period between 15/03/2020 and 28/02/2022, notwithstanding the actual
