3 results for “condonation of delay”+ Section 45(3)clear
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In the result, grounds of appeal raised by the assessee are allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
delay of 173 days in filing both these appeals are condoned. Now adverting to the merit of the case. 5. Facts of the case in brief are that the CPC, Bangalore while processing the return under Section 143(1A) of the Income Tax Act, 1961 (in short, the Act) has not been allowed deduction under Section 80IB