60 results for “condonation of delay”+ Section 200(3)clear
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In the result, all the appeals are allowed
Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.
condone the delay. 6. Now we take up the limitation issue assailed lock stock and barrel on behalf of the assessee. The facts of the lead case taken up for consideration in ITA No.337/Nag/2022, are that the assessee accepted Form No. 15G/15H from two persons and paid/credited interest exceeding the maximum amount not chargeable to tax without deduction