VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR
In the result, for statistical purposes, the appeal of the assessee is dismissed
ITA 124/JAB/2024[2016-17]Status: DisposedITAT Jabalpur13 Feb 2026AY 2016-17
Bench: Shri Anadee Nath Misshra
Section 253(3)Section 271Section 271BSection 273BSection 275Section 44A
2 months. This cannot be countenanced. The medical exigency is not able to explain such a long delay. The delay explained is not falling within the provisions of section 273B of ITA 1961. I therefore hold that appellant has failed to meet the tests laid down in IT Act, 1961 and Ld.JAO has rightly imposed penalty.
Dismissed also
