2022 (1) TMI 702

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....ER HON'BLE JASPREET SINGH, J. The Court has convened through Video Conferencing. Heard Sri Manish Singh, learned counsel for the petitioner as well as Sri Sanjay Sarin, learned Additional Chief Standing Counsel for the State-respondents. The petitioner has approached this Court assailing the appellate order dated 26.10.2021 and the order dated 04.06.2021 contained in Annexure No. 1 and 14 ....

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....al year but certain payments which were related to financial year 2017-18 were received in the financial year 2018-19 and the same was also indicated in the month of June, 2019 while the petitioner in terms of Section 37 (9) proviso appended thereto could file the final returns till September, 2019 but without considering this aspect of the matter, the Authorities have treated the payments recieve....