Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
271D of the Income-tax Act, 1961 [“the Act”]. 2. The Registry has informed a delay of 8 days in all three appeals. Ld. AR for assessee submitted that the impugned orders were passed on 29.12.2023 and the last date available for filing of appeals was 01.03.2024. Page 1 of 24 Shri Vimal Todi ITA Nos. 188 to 190/Ind/2024