183 results for “condonation of delay”+ Section 50clear
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Bench: The Hon’Ble Dr.Justice Vineet Kothari W.P.No.28376/2017 (T-It) Between
delay in filing returns claiming refund and returns claiming carry forward of loss and set-off thereof under section 119(2)(b) of the Income-tax Act, (the Act) the present Circular is being issued containing comprehensive guidelines on the conditions for condonation and the procedure to be followed for deciding such matters. 2. The Principal Commissioners of Income- tax/Commissioners