7 results for “section 68”+ Section 249(3)clear
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Bench: Shri R.K. Panda & Shri V.P. Rao
249(3) on the sufficiency of reasons for condonation of delay because CIT(A) being an authority under the I T Act only, does not have unfettered powers to condone without assigning any reasons. 4. On facts and circumstances of the case and in law, the Ld. CIT(A) erred in admitting additional on his own, even before calling