Bench: Shri. B. R. Baskaran & Shri Amit Shukla
section 201(1A) of the Income Tax Act, 1961. 2. At the outset, we find that the appeals of the assessee are barred by limitation of 314 days. The assessee has given the following reasons for the delay in filing of the appeal: 1. The appellant is the Chief Medical Officer, Chandauli working under the Government of Uttar Pradesh