51 results for “condonation of delay”+ Section 53(1)(i)clear
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Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms
Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy
condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in I.T.A. No. 257 & 258/Asr/2025 Assessment Year: N/A 11 Sree Meenakshi Mills Ltd. v. CIT [1957] 31 ITR 28. In that judgment, it was noted that only a question of law can be referred