OCEAN MARINE ENVIRONMENT COATINGS PVT. LTD., ,KOLKATA vs. ITO, TDS, WARD - 2(2), KOLKATA

In the result, all the three appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

section 249 provides for condonation of delay if the Ld. CIT(A) is satisfied with the sufficient cause explained by the assessee in respect of the delay. The description available with Ld. CIT(A) for condonation of delay on the basis of sufficient cause has to be dealt with reference to sec. 5 of the Limitation Act, 1963. Various

OCEAN MARINE ENVIRONMENT COATINGS PVT. LTD., ,KOLKATA vs. ITO, TDS, WARD - 2(2), KOLKATA