SHIV CHARAN GUPTA vs. COMMISSIONER OF INCOME TAX AND ANOTHER
ITA/477/2018HC Punjab & Haryana20 Jan 2020
Bench: The Tribunal On 24.02.2020. [Ajay Tewari] Judge [Avneesh Jhingan] Judge January 20, 2020
Section 254(1)Section 260A
260A of the Income
Tax Act, 1961 [for brevity 'the Act'] against the order dated
16.05.2018 passed under 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
