138 results for “condonation of delay”+ Section 144clear
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In the result, appeal of the assessee is allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 263 of the Act were introduced by Finance Act 2015 and are not applicable to A.Y. 2011-12. 8. That the Appellant requests for leave to add or amend the grounds of appeal before the appeal is heard or disposed off.” 3. In the present case, appeal against order u/s 263 of the Act was required to be filed