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1 result for “condonation of delay”+ Section 40A(2)(b)clear

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Section 40A(3)2

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc

ITTA/111/2022HC Telangana25 Sept 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 21St July, 2022. Appearance :- Mr. Sumit Ghosh, Adv. ….For Appellant. Mr. Tilak Mitra, Adv. ….For Respondent

Section 143(3)Section 2(24)(x)Section 260ASection 36(1)(va)Section 40Section 40A(3)

condonation of delay is allowed. ITAT/111/2022 : This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the 2 order dated 21st February, 2020 passed by the Income Tax Appellate Tribunal, Kolkata, “B” Bench, Kolkata in ITA No.2067/Kol/2017 for the assessment years 2007-08. The appellant/assessee has raised