47 results for “condonation of delay”+ Section 54clear
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In the result, the appeal filed by the assessee is allowed for statistical purposes
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
54,000/- and also on the issue of reopening of assessment u/s 147 on the basis of wrong reasons recorded and also agitated the issue that reassessment in this case has been done after three years where the income escaped assessment is less than 50 lacs (fifty lakhs). 5 I.T.A. No. 541/Asr/2024 Assessment Year: 2015-16 10. Ground