Condonation of delay of 248 days in filing cross-objections - it ...

ITAT Fails to Address Sufficient Cause for 248-Day Delay in Filing; Criticizes Assessees on Jurisdictional Compliance.

April 15, 2021

Case Laws Income Tax HC

Condonation of delay of 248 days in filing cross-objections - it is apparent that the ITAT has not focused on the issue of whether there was sufficient cause for explaining 248 days delay in instituting cross-objections, but rather the ITAT has faulted the assessees for not raising the issue of non-compliance with jurisdictional parameters, either soon after they received notices under Section 153C of the IT Act or before the Assessing Officer in the first instance. - HC

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Condonation of delay of 248 days in filing cross-objections - it ...

ITAT Fails to Address Sufficient Cause for 248-Day Delay in Filing; Criticizes Assessees on Jurisdictional Compliance.

April 15, 2021

Case Laws Income Tax HC

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