Half-Way Condonation Invalid: Time-Barred Appeal Can’t See Merits

Sanjay Kumar Vs ITO (ITAT Delhi)

No Split Personality Orders- Condonation Can’t Be Half-Way: Delay Dismissed, Merits Decided? Not Permissible, Says ITAT

partly allowed the assessee’s appeal and restored the matter to the file of the CIT(A) after finding serious infirmity in the appellate approach.

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