LAXMAN SINGH SOLANKI (FIRM),PALI vs. ITO, , PALI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

sections 148, 142(1) and 144B. 7.1 The medical certificate relied upon was issued nearly a month after the assessment order and prescribed only 11 days’ rest, which could not justify prolonged inaction. Moreover, the firm had multiple e-mail addresses and other partners, hence the plea of illness could not be accepted as “sufficient cause”. He further submitted that