2 results for “condonation of delay”+ Carry Forward of Lossesclear
Sorted by relevance
In the result, appeal of the assessee is dismissed
Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2012-2013 Sri Vijay Prasad, Vs The Principal Cit, 161, Thana No.745, Central, Patna Balijhoran, Nowamundi, West Singhbum-711102 Pan No. : Ailpp 0228 L Respondent (Appellant) .
loss account under the head transportation /hire charges, therefore, the CIT observed that failure on the part of AO to apply section 40(a)(ia) of the Act has made the assessment order both erroneous and prejudicial to the interest of revenue. Before us the ld. AR could not controvert the finding of the CIT that the order passed