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Section 156A4 Section 254(1)2 Section 31(1)2 Condonation of Delay2

UNIVERSAL INDUSTRIAL EQUIPMENT AND TECHNICAL SERVICES PVT. LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2 , NAGPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 349/NAG/2023[2014-15]Status: DisposedITAT Nagpur17 Feb 2026AY 2014-15

Section 156ASection 254(1)Section 31(1)

section 156A of Income Tax Act.\n6. We have considered the rival submissions of both the parties and have gone\nthrough the material placed before us. Firstly, we are considering the plea of\ncondonation of delay in filing the present appeals. We find that before us the Id\nAR of the assessee vehemently urged that the delay in filing appeal

UNIVERSAL INDUSTRIAL EQUIPMENT AND TECHNICAL SERVICES PVT. LTD. ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2 , NAGPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 350/NAG/2023[2015-16]Status: DisposedITAT Nagpur17 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

Section 156ASection 254(1)Section 31(1)

section 156A of Income Tax Act. Universal Industrial Equipment And Technical Services Pvt. Ltd. ITA Nos. 349 & 350/Nag/2023 6. We have considered the rival submissions of both the parties and have gone through the material placed before us. Firstly, we are considering the plea of condonation of delay