TMI Blog2014 (4) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... port of the audit was submitted on June 19, 2009 – the CIT has rightly held that the accounts were audited well in time and the assessee could have filed the return of income within the time stipulated u/s 139(1) of the Act - change of management cannot be a ground to condone the delay – there is no substance in the appeal – Decided against Assessee. - W.A. NO. 3025/2013 (T-IT) - - - Dated:- 6-1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diction to condone the delay in the matter of effecting refund of TDS, after extending an opportunity to the authorised representative of the petitioner who attended the inquiry and considering the averments set out in annexure B, extracted supra, was of the opinion that the explanation offered is far from satisfactory over the condonation of delay and accordingly by letter dated November 7, 2012, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
