86 results for “condonation of delay”+ Section 69clear
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In the result, all the five appeals filed by the assessee are allowed for statistical
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
delay is condoned. 3. Brief facts of this case are that the assessee is engaged in agricultural activity and has filed his regular return declaring an income of Rs. 2.31 lakhs from other source and agricultural income of Rs. 22.70 lakhs, which has been assessed u/s 143(3) of the Act 61. 4. Subsequently, on information from investigation wing