166 results for “condonation of delay”+ Section 246A(1)clear
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The appeals are allowed for statistical purposes and ld
246A specifically provides for an appeal as against intimation issued\nunder section 143(1) of the Act. In the instant case, total income has been assessed\nat Rs.23,29,62,420/- as per the intimation passed under section 143(1) of the Act.\nTherefore, the cause of action for the assessee arises from the intimation issued\nunder section 143(1