44 results for “condonation of delay”+ Section 253(6)(d)clear
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The appeals of the assessee are partly allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
d) The Appellant had not specified the dates when managing directors were changed and what were the reasons for which the previous persons holding the post of managing director were prevented from filing the appeal. In absence of such evidence, the reason stated by the Appellant cannot be accepted. 4.7. Therefore, in view of the above discussion, it is held