Ishan Township Pvt. Ltd. vs Ito 2 (5)
2023 Latest Caselaw 21962 MP

Madhya Pradesh High Court

Ishan Township Pvt. Ltd. vs Ito 2 (5) on 20 December, 2023

Author: Sushrut Arvind Dharmadhikari

Bench: Sushrut Arvind Dharmadhikari

IN THE HIGH COURT OF MADHYA PRADESH AT INDORE ITA No. 198 of 2023 (ISHAN TOWNSHIP PVT. LTD. Vs ITO 2 (5))

Dated : 20-12-2023 Shri Akshansh Mehra, learned counsel for the appellant.

Heard on I.A. No. 9589/2023, which is an application for ignoring the defects.

Learned counsel for the appellant submitted that so far as the filing of service certificate is concerned, the impugned judgment was passed on

05.09.2023 whereas the present appeal has been filed on 24.11.2023 which is within the limitation period of 120 days as prescribed under Section 40A(3) of the Income Tax Act, therefore, this appeal is within limitation.

For the reasons assigned in the application, the same is hereby allowed and accordingly defects are hereby ignored.

Learned counsel for the appellant prays for time to file the appropriate substantial question of law which arises for consideration in the present appeal within two weeks.

List thereafter.

                              (S. A. DHARMADHIKARI)                                             (PRANAY VERMA)
                                       JUDGE                                                        JUDGE

                           Vatan