56 results for “condonation of delay”+ Section 48clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income Tax Act. 2. The Ld. AO has erred in recording reasons on the basis of surmises