8 results for “condonation of delay”+ Section 40(1)(i)clear
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In the result, the appeal of the Revenue is dismissed”
condonation of delay filed by the petitioner before the respondent is allowed. 6The respondent is now directed to process the return in accordance with law. It is noticed that no assessment is framed and only an intimation under section 143(1) of the Act was issued. No scrutiny could be carried out by the respondent since the audit report under