163 results for “condonation of delay”+ Section 246A(1)clear
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Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra
246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under which fees had been charged under section 234E of the Act. An application for condoning the delay in filing the appeals