127 results for “condonation of delay”+ Section 246clear
Sorted by relevance
Key Topics
Showing 1–20 of 127 · Page 1 of 7
condonation of delay in filing the return under Section 119 of the Act. It is further submitted that Section 148 of the Act provides a remedy to the revenue and is not a remedy to the assessee. It is also submitted that proceeding under Section 148 can be initiated only in respect of such income which escapes assessment