405 results for “condonation of delay”+ Section 69clear
Sorted by relevance
Key Topics
Showing 1–20 of 405 · Page 1 of 21
Bench: Shri Bhavnesh Saini & Shri O.P. Kant
delay shall have to be condoned and there is no violation of Rule 46A and in deciding the issue of assumption of jurisdiction under section 153A in favour of the assessee, in the absence of any incriminating material during the course of search, when original assessments were already completed on the date of search. The issues on merit decided