37 results for “condonation of delay”+ Section 451clear
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In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
section 271(1)(c), the CIT(Appeals) held that the same was premature and did not call for adjudication at this stage. The remaining ground being general in nature was also dismissed. 12. Accordingly, the CIT(Appeals) held that the assessee had failed to discharge the burden of proof and had also not cooperated during appellate proceedings. Relying on judicial