4 results for “condonation of delay”+ Section 12A(1)(b)clear
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Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
12A of the Act. It was argued by the Ld. DR that the case laws relied upon by the Ld. Addl./JCIT(A) were clearly distinguishable and had no application on the facts of the present case. It was pointed out by the Ld. DR that while there is no specific ground of appeal pertaining to the delay in filing