SANDEEP KAUR GILL,RAIPUR vs. INCOME TAX OFFICER-3(4), RAIPUR, RAIPUR
In the result, the appeal of the assessee in ITA No
ITA 268/RPR/2022[2014-15]Status: DisposedITAT Raipur24 Nov 2023AY 2014-15
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 267 & 268/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Sandeep Kaur Gill 26/934, Shukla Colony, Raja Talab, Raipur (C.G.)-492 001 Pan: Adcpg7812K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 147Section 271(1)(c)
Section 5 of the Limitation Act.
9. We may herein observe that the Hon’ble Apex Court in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay