5 results for “condonation of delay”+ Section 2(22)(e)clear
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E R These two appeals have been filed by the assessee against the common order of Commissioner of Income Tax (Appeals), Jamshedpur, both dated 30.07.2018 for the assessment year 2013-2014 & 2014-2015. 2. At the outset, I find that as per the office note, there is a delay of 91 days in filing both the appeals under considerations