2020 (12) TMI 1333

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Full Text of the Document

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....) 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 appeal. The assessee is fully aware of the delay ....