63 results for “condonation of delay”+ Section 200clear
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In the result, appeal filed by the assessee being ITA no
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
delay or failure to deliver or cause to be delivered return/statements of tax deducted or collected at source within the prescribed time limit under the provisions of sub-section (3) of section 200 of the Act, the fee is held to be not punitive, but a fee which is fixed charge for the extra service, which the Department