Bench: Shri R.K. Panda & Shri Laliet Kumar
276C for late deposit of self assessment tax. Late deposit of tax after the expiry of the stipulated period would not wipe out the offence. Written submissions on condonation of delay petition: • The assessee has paid admitted tax with a delay of 1784 days. The curing of defect by payment of admitted taxes beyond the limitation period prescribed u/s