VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR
In the result, appeal by the assessee stands allowed
ITA 110/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 263
condone the delay and admit the same for adjudication on merits.
6. Insofar as the merits of the case are concerned, the facts are, the assessee is an Individual. For the year under consideration, on 31/01/2018, the assessee filed his return of income electronically, disclosing total income of ` 12,96,33,940. During the course of regular assessment framed under
