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Income Tax - Highlights / Catch Notes

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Condonation of delay - delay of 1422 days - Ex-parte best ...

Income Tax

May 18, 2020

Condonation of delay - delay of 1422 days - Ex-parte best judgement assessment u/s 144 - Illiterate person - his delay is condoned subject to the condition that the assessee pays a sum of ₹ 10,000/- to the P.M’s Relief Fund within a period of one month from the date of receipt of this order and shall file the proof of the same before the AO, only after which the AO shall take up the assessment proceedings.

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