176 results for “condonation of delay”+ Section 271Hclear
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Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.
condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 13. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E