This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Allahabad Condones 440-Day Delay in Appeal Due to Advocate’s Negligence
Case Law Details
- Case Name
- SPS Automobiles Vs ITO (ITAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Allahabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
SPS Automobiles Vs ITO (ITAT Allahabad)
The Income Tax Appellate Tribunal (ITAT), Allahabad Bench, in SPS Automobiles vs. ITO (ITA No. 106/Alld/2024, order dated 30.09.2024), dealt with two issues—condonation of delay in filing the appeal before the first appellate authority, and addition made by the Centralised Processing Centre (CPC), Bengaluru, while processing the return under Section 143(1) of the Income Tax Act, 1961.
The assessee, a partnership firm engaged in automobile dealership (purchase and sale of tractors), had filed its return of income along with the tax audit report (TAR) a...
Author Info
