SHIV CHARAN GUPTA vs. COMMISSIONER OF INCOME TAX AND ANOTHER

Bench: The Tribunal On 24.02.2020. [Ajay Tewari] Judge [Avneesh Jhingan] Judge January 20, 2020

Section 254(1) of the Act by the Income Tax Appellate Tribunal, Chandigarh 'A' Bench, Chandigarh in ITA No.491/CHD/2017 [hereinafter referred to as 'the Tribunal'] for assessment year 2004-05, declining the application for condonation of delay