In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes
Bench: Sri Sanjay Garg & Sri Sanjay Awasthi
206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals