Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Condonation of delay - levy of late filing fee u/s 234E - Assessee has filed the appeal on the basis of default summary downloaded from Traces Income Tax Website. Further the assessee has been pursuing the matter with the Assessing Officer for issue of original order and emphasized that the assessee has received the original orders from the Department and ready to file the before the appellate authorities. - Delay condoned - AT
Condonation of delay - levy of late filing fee u/s 234E - Assessee has filed the appeal on the basis of default summary downloaded from Traces Income Tax Website. Further the assessee has been pursuing the matter with the Assessing Officer for issue of original order and emphasized that the assessee has received the original orders from the Department and ready to file the before the appellate authorities. - Delay condoned - AT
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