DISCOVERY DIGITAL NETWORK PRIVATE LIMITED,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 , NASHIK
ITA 2886/PUN/2024[2014-15]Status: DisposedITAT Pune21 Nov 2025AY 2014-15
For Appellant: \nShri Nimesh VoraFor Respondent: \nShri Vidya Ratan Kishore
Section 139(4)Section 143(3)Section 154Section 23Section 234DSection 244A
244A to condone such delay if it was caused even if for the reasons\nbeyond the control of the assessee.\n18. Interest is to be calculated always on the basis of eligible period. In\ndetermining the eligible period for the levy of interest, the delay caused on\naccount of the assessee need to be excluded. The law does not permit