5 results for “condonation of delay”+ Section 201clear
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Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
section 249(3) of the Act 61. 3.1 Considering the application for condonation of delay, we find that the assessee is indeed a habitual defaulter because the appeal before the ld. first appellate authority for both the years , has been filed belatedly by 91 days for the A.Y. 2013-14 and 201