Search: condonation of delay

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Section 234A9 Section 1542 Section 234B2

SHRI DHIRENDRA NARBHERAM SHETH,RAJKOT vs. THE INCOME TAX OFFICER- WARD 2 (3) (5), RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

ITA 181/RJT/2022[2011-12]Status: DisposedITAT Rajkot03 Feb 2023AY 2011-12

Bench: SHRI WASEEM AHMED (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

For Appellant: Shri Fenil Mehta, A.RFor Respondent: Shri B. D. Gupta, Sr. DR

Section 139Section 140ASection 143(3)Section 147Section 148Section 154Section 234ASection 234B

delay. Accordingly, we condone the same in pursuance to the judgment of Hon’ble Supreme Court in the case of Cognizance for Extension of Limitation, In re reported in 125 taxmann.com 151 and proceed to adjudicate the issue on merit. 4. The only issue raised by the assessee is that the learned CIT-A erred in confirming the order