Search: condonation of delay

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Section 2638 Section 270A3 Section 1473 Section 271(1)(c)2 Section 2752

ALPESH UMESHCHANDRA,SURAT vs. ITO WARD-1(2) (1), SURAT

The appeal of the assessee is allowed

ITA 816/SRT/2025[2016-2017]Status: DisposedITAT Surat06 Apr 2026AY 2016-2017

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Respondent: Shri Mukesh Jain, CIT-DR

Section 147Section 246Section 246ASection 253Section 263Section 270(1)(c)Section 270ASection 271(1)(c)Section 275Section 68

1)(c) of the Act is not a revisional power and cannot be initiated under Section 263 of the Act. The Ld. AR relied upon the decision of Paramanand M. Patel which was related to the pre-amendment. The Ld. AR further relied upon Section 275 which is related to barred of limitation. The Ld. AR further submitted that there