2 results for “condonation of delay”+ Section 135clear
Sorted by relevance
Key Topics
Bench: Shri Sanjay Garg & Dr. Manish Borad
condone the delay in filing of the appeal before the ld. CIT(A). 9. Now, we are left with two remedies, first that we restore the appeal to the file of the ld. CIT(A) for adjudication on merits and second to deal with the matter on merits here itself. Considering the smallness of the amount of tax credit involved