ISDEC INDIA PRIVATE LIMITED,MILKHIRAM MARKET, SAKCHI, JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), KOLKATA, AAYAKAR BHAWAN, CHOWRINGHEE SQUARE

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

Bench: Shri George Mathan & Shri Rakesh Mishra

condonation of delay along with supporting documents 6. Ground 6. That on the facts and circumstances of the case and in law, the Learned CIT(A) erred in dismissing the appeal on the mere technical ground of delay in filing, without appreciating the well-settled principle that no lax can be collected without the authority of law The rejection

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S NATIONAL INSURANCE CO. LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed