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Income Tax - Highlights / Catch Notes

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Condonation of delay in filing of an appeal - delay of 1895 days ...

Income Tax

November 28, 2019

Condonation of delay in filing of an appeal - delay of 1895 days - Addition u/s 69 - small assesses. - the addition made by the AO amounts double addition of same income in the block period as well as in the regular returns of income. Therefore, it causes unnecessary hardship and financial injury to the assessee. - Delay condoned - Additions deleted.

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