Search: condonation of delay

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Section 2744 Section 271(1)(c)2

M/S RAM SWARUP RUNGTA & BROTHERS,RANCHI vs. DCIT, RANCHI

In the result, the appeals of assessee in ITA

ITA 118/RAN/2016[2007-08]Status: DisposedITAT Ranchi01 Mar 2018AY 2007-08

For Appellant: Shri Devesh Poddar, Advocate, ld.ARFor Respondent: Shri Sanjay Mallik, JCIT, ld. DR

Section 271Section 271(1)(c)Section 274

149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet