19 results for “condonation of delay”+ Section 92clear
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In the result, both the appeals of the assessee are allowed
Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar
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 Section 271(1)(c) of the Act on the ground that the assessee’s income