47 results for “condonation of delay”+ Section 274clear
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Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15
274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected