240 results for “condonation of delay”+ Section 40(1)(i)clear
Sorted by relevance
Key Topics
Showing 1–20 of 240 · Page 1 of 12
In the result, all the three appeals filed by the assessee are dismissed
Bench: Shri R.K. Panda, Vice- & 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