Principal Commissioner of Income Tax vs. Sri Nama Nageshwar Rao
ITTA/23/2021HC Telangana09 Oct 2023
Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY
Section 132Section 132(4)Section 153ASection 260A
Condonation of Delay)
PCIT (CENTRAL) - 3
..... Appellant
Through:
Mr. Ajit Sharma, Senior Standing
Counsel
versus
SATISH DEV JAIN
..... Respondent
Through:
None
CORAM:
HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW
HON'BLE MR. JUSTICE SANJEEV NARULA
ITA 23/2021 and connected matters
Page 3 of 11
JUDGMENT
[VIA VIDEO CONFERENCING]
SANJEEV NARULA, J (ORAL):
1.
The present appeals under Section 260A
