MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI
In the result , the appeal filed the assessee in ITA No
ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148
28) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).
Explanation 2.—In this sub-section, "due date" means,—
(a) where the assessee [other than an assessee referred to in clause (aa)] is—
(i) a company [***]; or (ii) a person (other than a company) whose accounts are required to be audited under this Act or under