59 results for “condonation of delay”+ Section 120(5)clear
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In the result, the appeal of Revenue in ITA
Bench: Shri Rama Kanta Panda & Shri Laliet Kumar
condone delay in case he is satisfied that the assessee was prevented by sufficient cause from making the application within the prescribed period. Sub-s. (4) provides that the CIT has no power to revise any order under s. 264(1) : (i) while an appeal against the order is pending before the AAC, and (ii) when the order has been