8 results for “condonation of delay”+ Section 51clear
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In the result, the assessee’s appeal in ITA No
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
section 271AAC(1) passed on 3.02.2022. As both the penalties emanate from the same assessment order and are its consequences, they are being taken up together with the Assessment for the sake convenience. The grounds of appeal are as under:- “1. That the learned CIT Appeal has erred in law and on facts of the case in refusing to Condon