2019 (4) TMI 1502

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.... Re: GA 188 of 2019:- The Court: Sufficient cause is shown. The delay of 161 days in preferring the appeal is condoned. The appeal be registered by the department immediately. The application (GA 188 of 2019) for condonation of delay is allowed. Re: ITAT 8 of 2019, GA 189 of 2019:- This is an appeal under Section 260A of the Income Tax Act, 1961. We are shown one judgment of the S....

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....see to be put on notice as to the exact nature of contravention for which the assessee was liable under the provisions of Rule 173-Q. This not having been done, the Tribunal's finding cannot be faulted. The appeal is, accordingly, dismissed with no order as to costs." We are also shown a Division Bench judgment of our Court in Principal Commissioner of Income Tax-19, Kolkata Versus Dr. Murari M....