AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX(APPEALS), DELHI
Appeal are allowed:
ITA 1185/MUM/2024[2015-2016 Q2]Status: DisposedITAT Mumbai26 Jun 2024
Bench: the Tribunal. 4. We would first take up ITA No. 1173/Mum/2024 [Financial Year 2012-13: Quarter 2/Form 27EQ] as the lead matter which has been preferred by the Assessee challenging the order, dated 2
For Appellant: NoneFor Respondent: Shri Raj Singh Meel
Section 154Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 200A(3)Section 206C(3)Section 234E
condone the delay of 57 days in filing the appeal and proceed to adjudicate the grounds raised in the appeal on merits. Since all the grounds raised pertain to common issue of levy of late fee under Section 234E of the Act the same are taken up together hereinafter.
6. The Appellant has challenged the levy of fee under Section
