9911796707
TMI Blog2023 (4) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... a especially when he did not have any income taxable in India since the financial year 2010-11 - Petitioner submits that that the claim of the Petitioner that he was not aware of the due date or the process for filing the return of income has been negated on the sole ground that the Petitioner had filed his return for the assessment year 2011-12 within the time limit - HELD THAT:- This Court is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TICE MANMEET PRITAM SINGH ARORA For the Petitioner Through: Mr. Bhupinder Jit Kumar, Advocate. For the Respondents Through: Mr. Ruchir Bhatia with Ms. Mansie Jain, Advocates. O R D E R Present writ petition has been filed challenging the order dated 16th December, 2020 passed by Respondent No.2 under Section 119(2)(b) of the Income Tax Act, 1961 ( the Act ). Petitioner also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 27th August, 2020 and 14th September, 2020 received from the DDIT (IT), Noida show that the enquiries were still in progress as on 14th September, 2020. Thus, he submits that the impugned order is vitiated by pre-determination. Learned counsel for the Petitioner submits that that the claim of the Petitioner that he was not aware of the due date or the process for filing the return of income h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee was aware of the process of filing the ITR. Consequently, this Court is in agreement with the finding of the Respondent No.2 that in the present case there was no genuine hardship or reasonable cause for late filing of the return. This Court is also of the opinion that the impugned order is clear and cogent and has been passed with the approval and sanction of Principal Chief Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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