6 results for “condonation of delay”+ Section 139(1)clear
Sorted by relevance
Key Topics
Bench: ANIS,SANJAY KUMAR
139(5) of the Act expires, the only remedy which is available to the assessee is to file a return and to seek condonation of delay in filing the return under Section 119 of the Act. It is further submitted that Section 148 of the Act provides a remedy to the revenue and is not a remedy to the assessee