2 results for “condonation of delay”+ Section 260A(2)(a)clear
Sorted by relevance
Key Topics
Appeal is allowed
Bench: Shri R.K. Panda & Shri Satbeer Singh Godara
2 ITA No.98/PUN/2024, A.Y. 2018-19 section (8) thereof. His case in other words is that the Assessing Officer has failed to comply with the rigor of section 270A(8) and (9) (a to f) before concluding that the assessee committed any default of under-reporting of income as a consequence to misreporting. 3. Learned DR vehemently argued that