28 results for “condonation of delay”+ Section 153(3)(ii)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
ii), the assessee's claim that he came to know about the assessment orders only on 14.03.2018, when the order u/s 230 was served on him is absolutely false. It is submitted that in respect of penalty proceedings initiated u/s 271(1)(c)/271AAB, the assessee's erstwhile authorized representative had replied to this office by email requesting for adjournment