9 results for “condonation of delay”+ Section 142(3)clear
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In the result, all the three appeals are allowed, the delay of one year
condonation of delay?” 3. The relevant facts may be noticed first. The appellant-assessee was an individual and had been running tuition classes for competitive TAXAPJ/3722/0114 3/8 ORDER examinations. Pursuant to survey conducted by the Income Tax department, it was noticed that the appellant had not filed income-tax returns for the years