VIJAYKUMAR ROOPLALJI JAISWAL,NAGPUR vs. ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 NAGPUR, NAGPUR
In the result, the appeal filed by the assessee is allowed
ITA 183/NAG/2025[2014-15]Status: DisposedITAT Nagpur17 Oct 2025AY 2014-15
Bench: Shri Pavan Kumar Gadalevijaykumar Rooplalji Jaiswal, 46, Middle Ring Road, East Wardhaman Nagar, ……………. Appellant Nagpur 440008, Maharashtra. Pan–Abrpj7368Q V/S A.C.I T. Circle–4, ……………. Respondent Nagpur-440001, Maharashtra. Assessee By: Shri.K.P. Dewani, A.R. Revenue By :Shri Surjit Kumar Saha, Sr.Dr
For Appellant: Shri.K.P. Dewani, A.RFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 143(3)Section 234A
234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section 234A, 234C and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive.
5. Any other ground that shall be prayed at the time of hearing.”
2. At the time of hearing, the Ld.AR of the assessee submitted that there is a delay in filing
