Condonation of Delay of 402 days - We note that the assessee is...

Condonation of Delay of 402 days - We note that the assessee is a District Central Co-op. Bank, managed by highly qualified officers and well trained professionals in respect of accounts and litigation. Therefore, statement of, that the impugned order was misplaced due to shifting of assessee’s office to head office building is a mere statement without any evidence made for the purpose of filing the said affidavit. - AT