9 results for “condonation of delay”+ Section 142(1)clear
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In the result, all the three appeals are allowed, the delay of one year
section 142(1), the assessee ultimately filed the return of income for all the years, declaring a loss. 3.1 The assessee filed four different appeals before the Commissioner of Income-tax (Appeals) which came to be dismissed by order dated 23.02.2004. Thereafter, he preferred appeals before the Income Tax Appellate Tribunal on 24.02.2006, which were delayed by 1 year