2020 (2) TMI 488

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.... Mr. Sham Walve a/w Mr. Pritesh Chatterjee for the Respondent P.C.: 1. Heard Mr. Deshpande, learned counsel for the appellant and Mr. Sham Walve, learned standing counsel, revenue for the respondent. 2. This appeal under Section 260A of the Income Tax Act, 1961 ("the Act" for short) has been preferred by the appellant - assessee assailing the legality and correctness of the order of th....

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....inst the rejection of rectification application, appellant has preferred appeal before the Tribunal which is within time but the appeal against the appellate order of the Commissioner of Income Tax (Appeals) on merit was time barred. He further submits that the matter may be remanded back to the Tribunal for a fresh decision after hearing afresh the parties. 5. However, learned standing counsel....