229 results for “condonation of delay”+ Section 115(3)clear
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In the result, the appeals of the assessee are allowed
Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma
condonation of delay, however, the ld. CIT(A) has judiciously adjudicated the issue on merits and held that since the AO has levied late fee u/s 234E only after 01.06.2015 vide intimation dated 03.04.2018, the claim of the assessee for the exemption from levy of late fee was liable to be dismissed. 3. Aggrieved the assessee filed appeal before