2 results for “condonation of delay”+ Section 120(4)(b)clear
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In the result, the appeal of the assessee is partly allowed for statistical purposes
Bench: Shri Anadee Nath Misshra
B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income showing income of Rs.1,80,120/-. The Assessing Officer completed the assessment and passed assessment order I.T.A. No.37/JAB/2025 Assessment Year:2013-14 2 on 25/12/2018 under section 143(3)/147 of the Income