2023 (3) TMI 1463

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..... Divya Suri, Advocate with Ms. Sameeksha Gupta, Advocate ORDER RITU BAHRI, J. (ORAL). 1. CM-7245-CII-2022 is an application for condonation of delay of 60 days in filing the present appeal and CM-7246-CII-2022 is an application for condonation of delay of 3270 days in re-filing the appeal. 2. There is no valid explanation given for condonation of delay of 3270 days in refiling the pre....

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....sment years in the original returns of the income under reference. In response to notice under Section 153A of the Act, it is found to be a clear case of making surrender in the revised return of the income, after detection of concealment by the Department as a result of search of incriminating documents in the course of search and seizure operations and the Assessing Officer issued detailed quest....