M/S EKLAVYA ESTATE PVT.LTD.,RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RANCHI, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Eklavya Estate Pvt. Ltd., D.C.I.T., H-95, Harmu Housing Colony, Central Circle-2, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aabce 5815 F Appellant/ Assessee Respondent/ Revenue

u/s 274/270A and the conclusion in order of assessment was itself vague and as such, penalty imposed thereby is void. 5. For that other grounds in detail will be argued at the time of hearing." 2. There is a delay of 92 days in filing of this appeal for which the assessee has filed application for condonation of delay mentioning