3 results for “condonation of delay”+ Section 56(2)(b)clear
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In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17] Mohd. Arif, Income Tax Officer, 68, Huiganj Pachraha, Etawah, Ward-2(2)(5), Income Tax Office, Etawah, Uttar Pradesh-206001 Vs Civil Lines, Etawah, Uttar Pradesh-207001 Pan-Anapa8542J Appellant Respondent
condone the delay of 231 days and admit this appeal for hearing. 3. Brief facts of the case:- The assessment was reopened in this case vide notice u/s 148 of the Act dated 26.03.2021 on the basis of an information that the assessee had sold an immovable property at a total consideration of Rs.49,20,000/- (as against the stamp