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Income Tax - Highlights / Catch Notes

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Condonation of delay - delay of 583 days - Due to subsequent ...

Income Tax

May 22, 2020

Condonation of delay - delay of 583 days - Due to subsequent developments wherein the assessee runs a serious risk of prosecution where the penalty is confirmed, he was advised to file the present appeals - there exists sufficient and reasonable cause for condoning the delay of 583 days in filing the present appeals where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred. I

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