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Sec 154, condone of delay to file a application

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(Querist)
12 March 2014 I couldn't file my application u/s 154, for rectification of IT intimation received. Now it's about 5 years from the date of order. Please advise if this delay could be Condoned?
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CA Nikhil Bhansali

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CA Nikhil Bhansali (Expert)
13 March 2014 No there is no provision under section 154 for condonation. You can seek Administrative relief u/s 119

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