2023 (7) TMI 1599

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....ome Tax (Departmental Representative) ["CIT(DR)" for short] ORDER PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against impugned order dated 15/01/2022 of learned Pr. Commissioner of Income Tax, Kanpur ("PCIT" for short). (A.1) The appeal has been filed beyond the date prescribed u/s 263(3) of the Income Tax Act, 1961 ("IT Act" for short). As per noting of registr....