2003 (5) TMI 7

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....r. Sundeep Bhandawat, standing counsel for the Income-tax Department, to accept the notice. This appeal under section 260A of the Income-tax Act, 1961, is directed against the order of the Income-tax Appellate Tribunal, Jodhpur, dated February 13, 2003, for the assessment year 1994-95. Having heard learned counsel appearing for the appellant. We are of the view that the following substantial que....

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.... a ground cannot be permitted to be raised after the expiry of a period of 60 days of limitation provided under section 253 of the Income-tax Act. We have dealt with this aspect in our judgment dated March 28, 2003 rendered in Shilpa Associates v. ITO [2003] 263 ITR 317. It is held therein, that once the appeal is filed within the limitation, the memo of appeal can be amended as per the practice a....