12 results for “condonation of delay”+ Section 73clear
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Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar
condoning the delay. We have heard the Ld. Counsel of both side i.e. Assessee and Revenue for all the cases. 7. The common issue involved in these appeals is that the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015. Which has been confirmed