JAMUNA DEVI NARESH CHANDRA MAHAVIDYALAYA,JALAUN vs. ITO-TDS, KANPUR

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

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 200A and the date of filing the appeal. To our mind, without enquiring into, when or whether the assessee was actually served with the order, it was not proper to hold the period of delay as six years or to hold that there was inordinate delay. We notice, that in the case of Senior Bhonsle Estate (HUF) vs. ACIT

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW