25 results for “condonation of delay”+ Section 249(2)clear
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In the result, the appeals filed are allowed for statistical purpose
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
2. That the Assessing Officer has legally erred in law and facts for treating the assessee as a person liable to deduct tax at source under section 194C of Income Tax Act, 1961, provisions of section 194C are not applicable on the facts of our case. 3. That the appellant seeks the permission to alter, amend or delete