112 results for “condonation of delay”+ Section 132(4)clear
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4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee