Search: condonation of delay

2 results for “condonation of delay”+ Section 12A(1)clear

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COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD

C.A. No.-003600-003600 - 2006Supreme Court02 Sept 2015

condone delay in appropriate cases is affected in any manner by this clarification made by us. (xii) Section 11-B does provide for the purchaser making the claim for refund provided he is able to establish that he has not passed on the burden to another person. It, therefore, cannot be said that Section 11-B is a device

INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION (GWALIOR) M.P. LTD. vs. COMMISSIONER OF INCOME TAX GWALIOR M.P

C.A. No.-006262-006262 - 2010Supreme Court16 Feb 2018

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 12Section 12ASection 154Section 2(15)Section 21Section 260

condoned the delay and granted the registration certificate as prayed for by the appellant. In clause 3 of the registration certificate, it was mentioned that the certificate is granted without prejudice to the examination on merits of the claim of exemption after the return is filed. 6. On 27.11.2000, the CIT issued a show cause notice to the appellant stating