2 results for “condonation of delay”+ Section 154clear
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Key Topics
In the result, the appeal of the assessee is allowed
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
154 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"] and as upheld by the Ld. Commissioner of Income-tax (Appeals) -Dehradun [hereinafter referred to as the CIT(A)") is bad at law and void ab initio 2. That on the facts and in circumstances of the case, the Ld. CIT (A) Legal Ground erred in dismissing