SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR
In the result, appeal of the assessee in ITA No
ITA 333/JODH/2019[2009-10]Status: DisposedITAT Jodhpur20 Sept 2023AY 2009-10
Section 127Section 132Section 271(1)(c)
delay of 20 days in filing the
appeal by the assessee is condoned in view of the decision of Hon’ble
Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji
and Others, 167 ITR 471 (SC) as the assessee is prevented by
sufficient cause and therefore admitting the appeal we are proceeded
to deal with the merits
