2 results for “condonation of delay”+ Section 78clear
Sorted by relevance
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
78, 96 to 98/VNS/2019, vide common Order dated 24.03.2022 [in which both of us were part of the Division Bench who pronounced said orders], whereby the Division Bench had taken a view that first appeal against penalty order passed by A.O. levying penalty under section 271FA of the 1961 Act would lie with Learned CIT(A), keeping in view provisions