Held Section 85 of the Finance Act, is similar to Section 128 of the Customs Act, 1962; Section 34(3) of the Arbitration and Conciliation Act, 1996; Section 125 of the Electricity Act, 2003; Section 35-G of the Central Excise Act, 1944 and the statutes referred to above, are self contained Acts and codes by themselves.… Read More »
Question : Whether the length of delay is relevant for considering the application for condonation of delay ? Answer : No, The length of delay is not relevant for considering the application for condonation of delay. What is relevant is as to whether a party seeking condonation of delay has made out a case of… Read More »
Question: Whether the Assessee can plea for condonation of delay in filing appeal due to lack of guidance ? Answer : Delay caused in filing appeal due to lack of proper guidance is condonable, when it was shown that assessee was a semi-literate labour contractor Assessee sought condonation of delay of 366 days in filing… Read More »
Query: Could you please suggest me the form required to be filed with RoC for condonation of delay in filing board resolution under section 179 beyond 300 days. Answer: You are required to file Form CG-1 for filing Condonation of delay with the Registrar of Companies.