5 results for “condonation of delay”+ Section 13(10)clear
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10 SCC 473 ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020 -23- and accepting the said Hash Value Report as correct by the Tribunal and the Commissioner is illegal and untenable. 5.2 He further contends that there is nothing on record to suggest that the very pen drives, assuming without admitting, having