4 results for “condonation of delay”+ Section 119clear
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The appeal stands disposed of as indicated above
Bench: CHALLA KODANDA RAM,G.CHANDRAIAH
Section 119(2)(b) of the Act before the competent authority seeking for condonation of delay in filing returns and thereafter
In the result, the appeal is disposed of
Bench: ANIS,SANJAY KUMAR
condonation of delay in filing the return under Section 119 of the Act. It is further submitted that Section 148 of the Act provides
Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY
Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer