111 results for “condonation of delay”+ Section 132(5)clear
Sorted by relevance
Showing 1–20 of 111 · Page 1 of 6
5. We agree with the opinion of the Tribunal that additions could not have been made by the Assessing Officer without rejecting the books of account of the assessee, and also without there being any adverse comment made by the Assessing Officer with regard to the books of account that were maintained by the assessee, which were duly audited