178 results for “condonation of delay”+ Section 271(1)(b)clear
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In the result, all the seven appeals filed by the assessee are allowed
Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi
section 271(1)(b) for the following reasons given in his impugned orders, which are common for all the seven years under consideration:_ “The appellant has filed three grounds of appeal but all grounds are mainly regarding imposition of penalty u/s 271(1)(b) of the Act. In view of this the matter is discussed with