89 results for “condonation of delay”+ Section 2(37)clear
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In the result, all the five appeals filed by the assessee are allowed for statistical
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
2) in response to return submitted u/s 148, even though, we find that the return has been filed by the assessee after receipt of the draft assessment order and the same has been filed after 11 (eleven) months from the date of service of notice u/s 148. 8. Moreover, on merits he submitted that the credit entries relating to bank