4 results for “condonation of delay”+ Section 2(37)clear
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condoned the delay in filing the Form No.10B. Therefore, I am of the considered opinion that the AO has rightly held that there is no mistake apparent from record rectifiable u/s 154 at this stage. Accordingly, the grounds of appeal are dismissed. 5. In the result, the appeal is dismissed.” 6. As the assessee did not receive any favor from