35 results for “condonation of delay”+ Section 40A(2)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001
Section 152 of the I.T. Act the Ld. A.O erred in not dropping the proceeding started U/s 148. 4. That the Ld. CIT(A) has also erred in law in not accepting that the addition made of Rs. 27500/- U/s 40A(3) is not sustainable in law. I.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 2 5. That