40 results for “condonation of delay”+ Section 2(22)(e)clear
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condonation of delay (IA No.GA/1/2022) stands allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, is directed against the order dated 9th August, 2019 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata (the Tribunal) in IT(SS)A Nos.113 & 114/Kol/2017 for the assessment years 2010-11 and 2011-12. The revenue