2 results for “condonation of delay”+ Section 65Bclear
Sorted by relevance
section 65A nd 65B of the Evidence Act, 1872 r.w.s. 93 and 2nd schedule of the Information Technology Act, 2000 before adopting the pen drives obtained from the assessee as evidence against the assessee. 6.5 The Ld. AR also submitted that the assessments were made based on recovery of pen drives without following basic principles of natural justice. Hence