3 results for “capital gains”+ Section 249(4)(b)clear
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Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16
249 (2) of the Act, the appeal shall be presented within 30 days to the CIT (A). The assessee has preferred the appeal before the CIT(A) with a delay of 352 days. The assessee has claimed that, the assessee could not file the appeal due to his lack of knowledge and after receiving the assessment order for the Assessment