TMI Blog2018 (11) TMI 1682X X X X Extracts X X X X X X X X Extracts X X X X ..... n Departmental website within the due time - HELD THAT:- CIT(A) after relying upon the various case laws including the decision of the Hon'ble Supreme Court in the case of case of CIT Vs. Nagpur Hotel Owners Association [2000 (12) TMI 99 - SUPREME COURT] and in CIT Vs. M/s Shimla Chandigarh Diocese Society [2009 (8) TMI 103 - PUNJAB AND HARYANA HIGH COURT] has deleted the disallowanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the Revenue against the order dated 26.03.2018 of the Commissioner of Income Tax (Appeals), Rohtak [herein after referred to as CIT(A)]. 2. The Revenue in this appeal has agitated the action of the CIT(A) in deleting the disallowance made by the Assessing officer for non-filing of Form No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings and thus the ratio of decisions of the cases discussed above is squarely applicable in this case. Thus, in view of the above discussion and the decision of Hon'ble Supreme court of India in the case of Nagpur Hotel Owners ' Association (supra), and Hon'ble Punjab Haryana High Court (jurisdictional High Court) in the case of CIT vs M/ s Shimla Chandigarh Diocese Society (ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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