109 results for “condonation of delay”+ Section 154clear
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Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote
condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154