2021 (7) TMI 249

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m the CIT(A)-3, Hyderabad's order dated 19-01-2018 passed in case No. 0441/ITO-W-1/SYP/CIT(A)-3/2016-17, in proceedings u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 [in short, 'the Act']. None appeared at assessee's behest. Case file perused. 2. It transpires at the outset that this assessee's instant appeal suffers from 19 days delay stated to be attributable to the reason(s) beyond his control as per condonation petition/affidavit. No rebuttal has come from the departmental side. The impugned delay is condoned therefore. 3. The assessee has pleaded the following substantive grounds in the instant appeal: 2. On the facts and in the circumstances of the case, the learned Commissioner of Income Tax (Ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n from the submission filed in appeal that an agricultural income certificates of the Revenue Department, Government of Telangana were furnished. Scanned certificate of one such agricultural income certificate is below: It is clearly stated at the bottom of the certificate as follows: This certificate is not valid for any civil, criminal cases and any other purpose except to obtain bank loan subject to rules and regulations of the bank. Hence, these agricultural income certificates were only for the purpose of bank loans and not valid for any civil proceedings or criminal proceedings. Therefore, these certificates do not carry merit in Direct Tax proceedings which are civil proceedings. From the assessment order a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2B states as follows: No return of income, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of anu of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceedings if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act . As cap be seen from plain reading of Section 292B, it is clear that an action taken in pursuance of any of the provisions of the Income Tax Act sha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X