1 result for “condonation of delay”+ Section 80Cclear
Sorted by relevance
delay was beyond the Assessee; that the Audit Report was dated 11.02.2019, and it was only after filing thereof, that the return was filed on 13.03.2019; that the amendment under section 80C is advisory and not mandatory; that no opportunity of hearing had been given to the Assessee; and that such an adjustment could not be made