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2024 (9) TMI 745

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..... taking into consideration the reasoning of the CIT, we feel that the ITAT was not justified in interfering with the CIT's order, since, the twin conditions prescribed u/s 263 were fulfilled. Besides, the CIT, by the impugned order, had quite fairly, granted the assessee an opportunity of being heard whilst directing the AO to verify the claim of the assessee in respect of the allowability of t .....

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..... N hearing the counsel the Court made the following. Despite opportunity afforded, as is evident from the office report dated 29.05.2024, the counsel for the petitioner has not taken steps for removing the defects. The delay in filing the spare copies shall be deemed to be condoned, if the steps are taken within a period of two weeks. Indulgently, as prayed for, needful to be done within a period o .....

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