5 results for “condonation of delay”+ Section 10(25)(ii)clear
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II, completed the assessment for the block period stated in each one of the assessment orders. The assessee carried the matter in appeal, at the first instance, before the Commissioner of Income Tax (Appeals), and the appellate authority modified the assessment orders on the estimation of turnover etc and granted substantial relief to the assesses. The assesses filed ITA Nos.247/2019