Accordingly, appeal of the assessee dismissed as not maintainable

Bench: Us That Relevant Fact & Correct Position Of Law Has Not Been Considered By Ld. Pcit, Therefore Same Are Discussed In Brief.

section 140A of the Act within the due date (without extension under Circular No.9/2021, Circular No.17/2021 and this Circular) provided in that Act, shall be deemed to be the advance tax.” 6. This circular is not at all applicable and has wrongly been quoted by Ld.PCIT. The relevant circularson condonation of delay forfilling of Form