8 results for “condonation of delay”+ Section 201(2)clear
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In the result, both the appeals of the assessee are allowed for statistical purposes
Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena
section 194H of the Act. It was also assured by the department that after deposit of the tax liability for both the years, no penalty will be levied as the deposit has been made prior to the order passed u/s 201(1)/201(1A) of the Act. There was sufficient-cause for the inordinate delay in filing the appeals which