RAJAN SETIA vs. COMMISSIONER OF INCOME TAX
ITA/123/2022HC Punjab & Haryana29 Mar 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 153ASection 271(1)(c)
condonation of delay of
3270 days in refiling the present appeal. The reasons given in the
application is that there were certain objections and to remove those
objections, sometime was taken to arrange relevant documents. The
applicant had to consult various lawyers at Muktsar and after March 2020
on account of lock down, he was not able to consult