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Case Law Details

Case Name : Kaushik N. Tanna Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2010-11
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Kaushik N. Tanna Vs ACIT (ITAT Mumbai)

Conclusion: Tribunal had passed order u/s 254 (1) beyond one day beyond 90 days prescribed under the Rule 34(5)(c) from the date of conclusions of its hearing and the delay had resulted in prejudice to assessee hence, the order being not sustainable and restored for fresh consideration.

Held: In the case of Otter Club vs. Director of Income Tax (Exemptions), Writ Petition No.

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