Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Condonation of delay of 10 years in filing the present appeal. - despite the cause of action having arisen after passing of the impugned order by learned CIT(A) and Official Liquidator also having power to initiate proceedings in the name of and on the behalf of the assessee, with the leave of the Court, no action was taken for filing the appeal against the impugned order. - the assessee has failed to prove any sufficient cause for not preferring the appeal within the limitation period. - AT
Condonation of delay of 10 years in filing the present appeal. - despite the cause of action having arisen after passing of the impugned order by learned CIT(A) and Official Liquidator also having power to initiate proceedings in the name of and on the behalf of the assessee, with the leave of the Court, no action was taken for filing the appeal against the impugned order. - the assessee has failed to prove any sufficient cause for not preferring the appeal within the limitation period. - AT
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