62 results for “condonation of delay”+ Section 46Aclear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval