54 results for “condonation of delay”+ Section 226(3)clear
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In the result, appeal filed by the assessee is dismissed
Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.782/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Kumud Bajaj, Vs. Income Tax Officer, Hyderabad. Ward-1, Pan: Acepb3914A Khammam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Smt. S. Sandhya, Advocate राज" व "वारा/Revenue By: Shri K. Vamsi Krishna, Sr. Ar
3) of the Income tax act, 1961 has to be carried out within the meaning of “sufficient cause” as envisaged in Section 5 of Limitation act. Hence the general rule of law of limitation is that an extension shall not be granted under section 5 if there is no sufficient cause or cogent ground for the condonation of delay