INDUBEN GHANSHYAMBHAI KEVADIYA,SURAT vs. ITO, WARD-1(3)(7), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth

451 days in filing appeal before this Tribunal. The delays not intentional or deliberate. Before explaining the cause of delay in filing appeal belatedly, the appreciation of unique facts of the present appeal is necessary. The Induben Ghanshyambhai Kevadiya assessee is a law-abiding Citizen and honest taxpayer. In fact, the assessee availed benefit of IDS-16 and paid

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed