2 results for “condonation of delay”+ Section 154(1)clear
Sorted by relevance
Key Topics
In the result, the appeal of the assessee is allowed
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
1. That on the facts and circumstances of the case, the order on 11.03.2017 passed by the Asst. Commissioner of Income-tax, Centralized Processing Cell-TDS [hereinafter referred to as "the Ld. A.O."] under section 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