38 results for “condonation of delay”+ Section 263(1)clear
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Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble
1,51,37,000/- which was claimed as Capital receipt by the Assessee. Further the ld. CIT(A) again and again emphasised that he didn’t have any jurisdiction to examine the addition made in the order u/s 143 read with section 263 in accordance with the specific directions given by the Pr.CIT u/sec. 263 of the Act and therefore