221 results for “condonation of delay”+ Section 13(1)(d)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
D E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee is directed against the common order of the CIT(A)-III, Kochi dated 04/02/2019 which relates to quantum additions as well as levy of penalty u/s. 271(1)(c) of the Act and pertain to the assessment years