5 results for “condonation of delay”+ Section 274clear
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In the result, both the appeals of the assessee are allowed
Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar
274 of the Act was issued on the same date. The assessee was asked to show cause as to why the penalty under Section 271(1)(c) of the Act should not be levied. The assessee replied notice by submitting that since the assessee as shown in the return filed under Section 153A has been accepted by the Assessing Officer