23 results for “condonation of delay”+ Section 271(2)clear
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Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay
section 271(1)(c). 5. That the assessee craves lave to add, alter or amend any ground before or at the time of hearing." 2. At the time of hearing, none has appeared on behalf of assessee, though, the notice of hearing have been duly served on the given address. 3. Submissions of the ld. Sr.DR for the revenue were