12 results for “condonation of delay”+ Section 55clear
Sorted by relevance
Key Topics
In the result, both the appeals of the assessee are allowed
Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar
55,00,000/- Rebate and discount from various customers: ₹ 2,24,74,000/- Total ₹ 2,92,56,525/- Initially, the assessee made disclosure before the DDIT (Inv.), Unit-1(2), Guwahati on 11/12/2019 and thereafter revised the same and also incorporated the same in the return filed under Section 153A of the Act. The Assessing Officer initiated the proceedings under