Court :
ITAT Visakhapatnam
Brief :
These appeals are filed by the assessee against the order of the Principal Commissioner of Income Tax (Pr.CIT)-1, Visakhapatnam passed u/s 263 of the Income Tax Act, 1961(in short ‘Act’) dated 23.03.2016 with the delay of 1037 days and the same is numbered as I.T.A.No.143/Viz/2019. Another appeal in I.T.A. No.144/Viz/2019 is alsoagainst the order passed u/s 263 of the Act dated 30.09.2016 for levy of penalty u/s 271(1)(c) of the Act with the delay of 823 days.
Citation :
ITA 144/VIZ/2019
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