3 results for “condonation of delay”+ Section 36(1)(iv)clear
Sorted by relevance
Key Topics
In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
iv) Fourthly, upon the amalgamating company ceasing to exist, it cannot be regarded as a person under Section 2(31) of the Act 1961 against whom assessment proceedings can be initiated or an order of assessment passed; (v) Fifthly, a notice under Section 143 (2) was issued on 26 September 2013 to the amalgamating company, SPIL, which was followed