ITAT Mumbai sets out Requirements of a valid affidavit in support of delay condonation application

CLR Editorial Notes: The assessee in this case, had filed an appeal before the CIT(A), which was delayed by 4 months. The delay was explained to have been caused by the fact that the assistant of the Authorized Representative kept the papers in a drawer and overlooked them till a penalty notice was received. The… Read More

Tags: Affidavit, Appeal, Capital Gain, CIT, Commonwealth Law Reports, Income tax, Law, Mumbai