2 results for “condonation of delay”+ Section 53(1)(i)clear
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The appeal of the assessee is allowed for statistical purposes
Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay
53,000 during the year. Therefore, the difference of Rs.11,83,000 was considered as income that had escaped assessment. Accordingly, notice under section 148 of the act as well as show-cause notice under section 144 of the Act was issued. The assessee, however, did not appear in response to the notices. Subsequently, the assessee filed a reply