Bench: Sri S.S. Godara & Dr. A.L. Saini] I.T.A. No. 278/Kol/2016 Assessment Year: 2011-12 Assessment Year : 2012-13
condoned the delay taking note that the petitioner cannot be faulted due to the latches of the lawyer. Similarly, for substantial justice, the assessee should not suffer because of earlier legal advice which the assessee realizes to be wrong and ready to correct. Therefore, in the interest of justice and fair play, the transfer pricing adjustment ordered