2 results for “condonation of delay”+ Section 260A(2)(a)clear
Sorted by relevance
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 223/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer-2, Raigarh (C.G.)
condone the delay therein involved. On further appeal, it was the claim of the assessee that as it had assailed the validity of the jurisdiction that was assumed by the A.O u/s.153C of the Act, which was purely an issue of law, therefore, there was no justification on the part of the Tribunal in refusing to consider such significant issue