MANOJ KUMAR YADAV,SIWAN vs. ITO, WARD-2(3), SIWAN

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

b. Family Marriage: Additionally, there was a family marriage ceremony during the same period, necessitating my presence and involvement in arrangements, further diverting attention from statutory compliance deadlines. I rely on the decision of the Hon'ble Supreme Court in the case of CIT vs. Suresh N. Gupta (2015) where it was held that genuine reasons such as medical emergencies

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

In the result, appeal of the Revenue is allowed for statistical purposes\nand Cross Objection filed by the assessee is dismissed