OMAX MINERALS PVT LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR
In the result, all the appeals of the assessee are allowed for statistical purposes
ITA 418/RPR/2025[2019-20]Status: HeardITAT Raipur22 Jul 2025AY 2019-20
Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.
For Appellant: Shri Subash Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 270ASection 271(1)(c)Section 5
Section 5 of the Limitation Act, 1963 regarding the condonation of delay in respect of case of land acquisition has observed and held on the aspect of delay that although the delay cannot be condoned without sufficient cause, the merits of the case could not be discarded solely on the ground of delay. A liberal approach, therefore, should be taken
