8 results for “condonation of delay”+ Section 131(1)(d)clear
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In the result, the assessee’s appeals are partly allowed
Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm
D E R Per Sanjay Arora, AM: This is a set of two Appeals by the Assessee for two consecutive assessment years (AYs.), i.e., AYs. 2008-2009 and 2009-2010, agitating the Order dated 22.06.2022 by the Commissioner of Income-tax (Appeals)-3, Cochin [CIT(A), or the first appellate authority (FAA)], partly allowing it’s appeals contesting