TaxTMI 
TaxTMI 
2020 (12) TMI 1333
X X X X Extracts X X X X
X X X X Extracts X X X X
....arned Commissioner of Income Tax (Appeals) dated 2.5.2018 and pertains to assessment year 2014-15. 2. The grounds of appeal has been said to be filed in a separate statement. But no such statement is on record. The issue under adjudication by the authorities below was disallowance of expense of Rs. 3,57,041/-. 3. At the outset it is noted that there is a delay of 272 days in filing this appe....