Condonation of delay of 280 days - not filed appeal against penalty being smallness of the amount -...

Condonation of delay of 280 days - not filed appeal against penalty being smallness of the amount - revenue has started prosecution of the Director by issuing notice u/s 276/277 - The assessee acted on the advice his tax advisor keeping in view the cost of litigation, which in our view is a reasonable cause .....

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