26 results for “condonation of delay”+ Section 200Aclear
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In the result, the appeals of the assessee are allowed for
Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay