COMMISSIONER OF INCOME TAX-III vs. M/S. RASA AGROTECH PRIVATE LTD.
Accordingly, the appeals are liable to be dismissed on the
ITTA/453/2012HC Telangana18 Feb 2025
Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA
Section 113Section 132Section 142(1)Section 143(2)Section 158BSection 260A
Section
260A of the Act. Therefore, the last date for filing the appeals was 26th
October 2007. Keeping that view if the actual dates for filing of the two
appeals are taken into consideration then the actual delay works out to far
more than what is claimed by the Revenue. As far as ITA No. 453 of 2012 is
concerned