96 results for “condonation of delay”+ Section 220clear
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In the result, appeals filed by the Revenue in ITA No
Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)
condone the delay. The ld. Counsel for the assessee filed before us affidavit stating reasons of delay, which are reproduced below: 2. The petitioner had offered the above mentioned amount of education cess for tax under the normal provisions of the Act considering the same as an expense disallowable under section 40(a)(ii) of the Act. M/s ITC Infotech