179-Day Appeal Delay Excused Due to Reasonable Cause: Mistaken Tax Consultant Advice Accepted as Justification.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Condonation of delay of 179 days - reasonable cause - assessee has accepted bonafide advice of the tax consultant who was regularly looking after its tax matters but subsequently other consultant advised for filing appeal - mistake of counsel or wrong advice by counsel constitutes reasonable cause - delay condoned....