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

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 of 167 days. [2

KESAR SINGH vs. PR. COMMISSIONER OF INCOME TAX AND ANR

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN