M/S SMS INFRASTRUCTURE LTD,NAGPUR vs. D.C.I.T. CENTRALCIRCLE 2(3), NAGPUR
In the result, assessee’s appeal is dismissed
ITA 566/NAG/2016[2008-09]Status: DisposedITAT Nagpur03 Jun 2024AY 2008-09
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Saket BhattadFor Respondent: Shri Abhay Marathe
Section 131Section 132Section 139(1)Section 143(3)Section 154Section 801ASection 80ASection 80I
801A of the Act. The delay in filling the return is not willful and the assessee has not been benefited by filling the return late.
M/s. SMS Infrastructure Ltd.
ITA no.566/Nag./2016
(3) That any other grounds may be raised during the course of hearing of this appeal.”
3. Facts in brief:- The assessee is a company engaged
