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

244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision