Assessee's 125-Day Delay in Appeal Filing Due to Misunderstanding Granted Condonation; Section 264 Involved.

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....Condonation of delay of 125 days - misunderstanding and inadequate advice by the Tax Consultant about the correct remedy - On receipt of the order of the First Appellate Authority, assessee first approached the CIT(A)/Pr. CIT u/s 264 instead of approaching the Tribunal for relief - the assessee subsequently filed the appeal with application for Condonation of delay - delay condoned....