7 results for “condonation of delay”+ Section 35(1)(i)clear
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In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes
Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.104/Ddn/2025 (Assessment Year 2015-16) Abhishek Agarwal, Income Tax Officer, Near Town Area Office, Ward-1(1)(1), Doiwala, Distt Dehradun, Vs. Dehradun. Uttarakhand-248140. Pan-Alzpa7733L (Appellant) (Respondent) Assessee By Shri Rajiv Sahni, Ca Department By Shri A.S. Rana, Sr. Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 12/09/2025
1 Mah LJ 503 to grant condonation for a delay of 425 days. The operative part of the observations of the Hon'ble Bombay High Court are the real test for sound exercise of discretion by the High Court in this regard is not the physical running of time as such but the test is whether by the reason