112 results for “condonation of delay”+ Section 53(1)(i)clear
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1)(a) of the Act." 9. In the result, no question of law arises. The appeal is dismissed.” 24. In the case of Chetan N. Shah vs. M.K. Moghe Commissioner of Income Tax (2015) 53 taxmann.com 18, the Hon’ble Bombay high court held that there is no provision for rejecting the claim of interest on account of a mistake