118 results for “condonation of delay”+ Section 13(1)(b)clear
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In the result, the appeals of the assessee are partly allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases the notices of demand were duly served on the assessee as per the prescribed procedure and the records indicated that the assessee was in knowledge of the same. 3.4 In view of the above