7 results for “condonation of delay”+ Section 119(2)clear
Sorted by relevance
2) of the Income Tax Act to give effect to the approval of the Scheme. 2.12 On 05.12.2018, the Department recalled the Notice dated 04.12.2018 on the ground that the Appellants had belatedly filed their revised Returns without obtaining permission from the Central Board of Direct Taxes (“CBDT”) for condonation of delay under Section 6 119