Search: condonation of delay

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Section 271E13 Section 143(3)4

ASSISTANT COMMISSIONER OF INCOME TAX, JALGOAN vs. SUNIL RAMNARAYAN MANTRI, JALGAON

In the result, the appeal of the Revenue is dismissed

ITA 269/PUN/2024[2016-17]Status: DisposedITAT Pune29 Nov 2024AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Arvind Desai

Section 143(3)Section 269TSection 271ESection 275(1)(c)

1)(c) expired on 29.02.2022 and hence, the penalty order u/s 271E passed on 12.03.2022 is barred by limitation.” 4. The assessee has filed the cross objection with a delay of 03 days. After hearing both the sides, we condone the said delay. 5. Briefly stated the assessee is an individual. For the AY 2016-17, he filed his return