28 results for “condonation of delay”+ Section 96clear
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In the result, appeal filed by the assessee is allowed for statistical purposes
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
96,22,811, and the same was treated by the Assessing Officer as anonymous donation which was taxed under section 115BBC of the Act. The Assessing Officer also initiated penalty proceedings under section 271(1)(c) of the Act separately for furnishing inaccurate particulars of taxable income. The assessee being aggrieved, carried the matter before the first appellate authority