110 results for “condonation of delay”+ Section 36(1)clear
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In the result, the appeal of the assessee bearing no
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
condoned. 4. The brief fact of case is that the assessee has filed return u/s 139(1) for the impugned assessment year. By passing the audit report of the assessee the return was processed by CPC u/s 143(1) and the disallowance was made for late deposit of contribution made in respect of PF & ESI u/s 36 (1