10 results for “condonation of delay”+ Section 57clear
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Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh
57,000/- on account of disallowance of indexed cost of improvement as LTCG, made by the Assessing Officer vide assessment order dated 23.09.2022 passed u/s. 143(3) r.w.s. 144B of the Act. 2. At the very outset, we notice that the assessee filed this second appeal on 12.03.2025 against the impugned order passed on 15.05.2024. The reasons mentioned