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Case Law Details

Case Name : Shyam Sundar Agrawal Vs ITO (ITAT Raipur)
Appeal Number : ITA Nos. 170, 171 & 172/RPR/2022
Date of Judgement/Order : 18/01/2023
Related Assessment Year : 2007-08, 2008-09 & 2010-11
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Shyam Sundar Agrawal Vs ITO (ITAT Raipur)

ITAT Raipur held that delay of 1563 days cannot be simply condoned on the basis of the unsubstantiated claim of the assessee. As assessee failed to come forth with any good and sufficient reason that would justify condonation of the subst

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