60 results for “condonation of delay”+ Section 02clear
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In the result, the appeals of the assessee bearing ITA Nos
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section