https://www.taxtmi.com/caselaws?id=176370 The Tribunal found in favor of the assessee, holding that the delay in filing the appeal should have been condoned, directing the CIT(A) to consider the appeal on its merits. Additionally, the Tribunal instructed the AO to adjust the advance tax and self-assessment tax from the PD account and recalculate the interest under sections 234B, 234C, and 234A accordingly. en-us Fri, 08 Jan 2010 00:00:00 +0530 Mon, 21 Dec 2015 12:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176370 The Tribunal found in favor of the assessee, holding that the delay in filing the appeal should have been condoned, directing the CIT(A) to consider the appeal on its merits. Additionally, the Tribunal instructed the AO to adjust the advance tax and self-assessment tax from the PD account and recalculate the interest under sections 234B, 234C, and 234A accordingly. Case-Laws Income Tax Fri, 08 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176370