626 results for “condonation of delay”+ Section 4(1)clear
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In the result, the assessee’s appeals are allowed for statistical purposes
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
section 153A (r/w s. 153C) r/w ss. 144 and 254 of the Income Tax Act, 1961 (the Act), dated 31.07.2014, for four years, being Assessment Years (AYs.) 2005-06, 2007-08 to 2009-190, of even date, i.e., 31/7/2014, by the Commissioner of Income Tax (Appeals)–3, Kochi (CITA), vide a common order dated 20.06.2022. 2. The appeals are delayed