307 results for “condonation of delay”+ Section 11(1)(a)clear
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condonation of the said infraction, even if a return is filed in terms of sub section (4), Accepting such a plea would mean that a person who had not filed a return within the due time as prescribed under sub section (1) of (2) of section 139 would not get benefit by filing the return under section 139(4) much