103 results for “condonation of delay”+ Section 250(1)clear
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In the result, the appeal is disposed of
Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR
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