INCOME TAX ACT, 1961

Section 251

Appeal (CIT(A) - CIT(A) dismissed appeal holding that appeal was defective and defects were not cured - Assessee directed to file additional grounds, which were to be treated as continuation of appeal by CIT(A) -

Assessee was a registered primary agricultural credit society. Aggrieved by an order passed by AO under section 271B, assessee filed appeal and stay petition before CIT(A). CIT(A) dismissed appeal holding that appeal was defective and defects were not cured. Held: Assessee was directed to file additional memorandum of grounds of appeal as well as stay petition before CIT(A), who in turn was ordered to treat those additional grounds as part and continuation of appeal and stay application already filed and pass order on stay application without much delay.

Followed:Vattiyoorkavu Service Co-operative Bank Ltd. v. ITO [WP (C) No. 34119 of 2019 (L), dt. 7-1-2019]

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

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