4 results for “condonation of delay”+ Section 226(3)clear
Sorted by relevance
In the result, appeals of the assesses are allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
3,82,226/-. Penalty proceedings u/s 271(1)(c) of the Income Tax Act 1961was initiated, in completing the assessment. The only addition made in the assessment was a sum of Rs 2,01,860/- in respect of certain deposit in the assessee’s Account No.12669 with Canara Bank, Kottayam on various dates in January 2002. On the ground that