102 results for “condonation of delay”+ Section 200clear
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In the results, the appeal of the assessee in ITA no
Bench: This Tribunal Are As Under :
condonation as a threshold issue; record that the assessee misrepresented facts and failed to show sufficient cause. 4. On merits, uphold the transfer under Section 127 and dismiss the challenge. 5. The Revenue requests that the above submission may be taken on record as a part of hearing while deciding the Appeal of the Assessee in issue of transfer