3 results for “condonation of delay”+ Section 119(2)(b)clear
Sorted by relevance
In the result, the appeal is partly allowed for statistical purposes
Bench: Shri Anadee Nath Misshra
condoning the delay in filing the Form 10B of the Act. The learned Tribunal after going through the facts of the case took note of the latter circular issued by I.T.A. No.186/JAB/2024 Assessment Year:2020-21 10 the Board in Circular No. 16 of 2022 dated 19-07-2022 issued under Section 119(2)(b