VIKRAMSHILA DUGDH UTPADAK SAHKARI SANGH LTD,BHAGALPUR vs. ACIT, CENTRAL CIRCLE-1, BHAGALPUR
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 59/PAT/2021[2014-15]Status: DisposedITAT Patna13 Jan 2025AY 2014-15
Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
Section 119(2)(b)Section 154Section 250Section 32
119(2)(b) wherein such belated claims of the assessee are to be considered so as to avoid genuine hardship. Routine acceptance of all such belated claims of the appellant makes this section redundant which cannot be the intention of the legislature. In view of the above, the ground of appeal of the appellant for allowing set off of unabsorbed
