The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has condoned delays caused by negligence of tax practitioners in serving notices. The assessee, Sanjeev Harshadrai Sheth filed return of Income for A.Y. 2016-17 was filed on 13.07.2016 declaring total income and was selected for limited scrutiny for the reason that whether the investment and income…
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