115 results for “condonation of delay”+ Section 32(1)(ii)clear
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II, pages 121-139), passed in ITA Nos. 740 and 741/CHD/2013 and other cases, it was held that filing of return of income on or before the due date prescribed u/s 139(1) is directory and not mandatory. Delay has also been condoned in similar cases, some of which are as follows : ITA 326/CHD/2019