43 results for “condonation of delay”+ Section 65(12)clear
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Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
12. The assessee denies liability to pay interest under section 234A, 234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section 234A, 234C and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 13. Any other ground that shall be prayed at the time of hearing.” 5. Facts in brief:- The appellant is an individual