TARUNA MAHESHWARI,JAIPUR vs. ITO WD 7(2), JPR, JAIPUR
In the result, the appeal filed by the assessee is partly allowed
ITA 111/JPR/2024[2022-23]Status: DisposedITAT Jaipur03 Jun 2024AY 2022-23
Bench: The Hearing Of Appeal.”
For Appellant: M/S Suhani Maharwal, CAFor Respondent: Smt. Monisha Chaudhary, Addl.CIT
Section 115Section 115BSection 139Section 143(1)Section 3Section 80C
section. Filing of Form 10-IE and too within time is only the procedural part.
When substantive conditions are fulfilled the delay in filing of Form should have been condoned or ignored.
Your honour, assessee was not backed or supported by expert. She has in complete belief of statements often given at various forums by honourable
Finance Minister that