2021 (7) TMI 1372

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..... e respondent-assessee, at the relevant time, could not file the return of income within the time prescribed, the order passed by the High Court directing the Revenue to condone the delay and accept the belated return of income and to consider the return of income in accordance with law on merits does not warrant any interference. The facts which led to the assessee in late filing of the return of .....

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..... handra Prakash, Adv. Mr. Ankur Rastogi, Adv. Mr. Gopal Chandra Mishra, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) None O R D E R M.R. SHAH, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 02.07.2021 passed by the High Court of Karnataka at Bengaluru in Writ Appeal No. 272/2020, by which the Division Bench of the High Court has dismi .....

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..... ome Tax Act, 1961. 3. Having heard Shri N. Venkatraman, learned ASG and having considered the facts and circumstances due to which the respondent-assessee, at the relevant time, could not file the return of income within the time prescribed, the order passed by the High Court directing the Revenue to condone the delay and accept the belated return of income and to consider the return of income .....

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