2 results for “condonation of delay”+ Section 10(20)clear
Sorted by relevance
Section 254(1) of the Act by the Income Tax Appellate Tribunal, Chandigarh 'A' Bench, Chandigarh in ITA No.491/CHD/2017 [hereinafter referred to as 'the Tribunal'] for assessment year 2004-05, declining the application for condonation of delay of 167 days. [2] The contention of learned counsel for the petitioner is that even if the explanation for delay was not ironclad