https://www.taxtmi.com/highlights?id=52990 Condonation of delay - it filed appeal against the assessment order instead of 154 order passed by the Assessing Officer because the scope in challenging the assessment order in appeal is far more wider than challenging the order passed under Section 154 of the Income-tax Act for rectification of any mistake. Since the assessee has availed one of the courses available to it and this has made its appeal time barred, it is a plausible explanation for condonation of delay. - Delay condoned - AT en-us Wed, 15 Apr 2020 14:42:35 +0530 Wed, 15 Apr 2020 14:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52990 Condonation of delay - it filed appeal against the assessment order instead of 154 order passed by the Assessing Officer because the scope in challenging the assessment order in appeal is far more wider than challenging the order passed under Section 154 of the Income-tax Act for rectification of any mistake. Since the assessee has availed one of the courses available to it and this has made its appeal time barred, it is a plausible explanation for condonation of delay. - Delay condoned - AT Highlights Income Tax Wed, 15 Apr 2020 14:42:35 +0530 https://www.taxtmi.com/highlights?id=52990