ABHISHEK SEWA SANSTHA,CHANDAULI vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUCKNOW
Accordingly, appeal of the assessee dismissed as not maintainable
ITA 79/VNS/2023[2021-2022]Status: DisposedITAT Varanasi23 Nov 2023AY 2021-2022
Bench: Us That Relevant Fact & Correct Position Of Law Has Not Been Considered By Ld. Pcit, Therefore Same Are Discussed In Brief.
For Appellant: Shri. S.K. Garg AdvocateFor Respondent: Shri. Robin Chaoudhary
Section 11Section 11(1)Section 119(2)Section 119(2)(b)Section 12ASection 139Section 154Section 80G
3. The due date of furnishing of Report from an Accountant by persons entering into international transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2020-
21, which was 31st October 2021, as extended to 30th November
2021 and 31st January 2022 by Circular No.9/2021 dated
20.05.2021 and Circular No.17/2021 dated 09.09.2021
respectively