Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)
section 271D and 271E of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2009-10. I.T.A No. 709 & 710//SRT/2025 A.Y. 2009-10 Page No 2 Anand Mahendra Kapadia vs. ITO 2. The registry has noted that there is delay of 91 days in filing the above appeals. The assessee submitted that