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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Condonation of delay - against two order for penalty U/s. 271AAA ...

Income Tax

June 5, 2019

Condonation of delay - against two order for penalty U/s. 271AAA and u/s 271(l)(c) joint one appeal was filed - subsequently after decision of CIT(A) separate appeal was filed - no undue advantage has been derived by the assessee by filing the appeal late and no vested right of the Revenue can be said to have been disturbed in case the delay is condoned - the mistake at best can be said to be a technical mistake which stands corrected

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