Petition for Delay Condonation in Tax Return Denied; Court Finds No Genuine Hardship, Cites Late Filing History.

The case involved a petitioner seeking relief under Article 227 of the Constitution regarding the rejection of their application for condonation of delay in claiming a significant loss in their income tax return. Despite arguments citing genuine hardship and procedural lapses, the High Court upheld the decision of the respondent authority. The Court interpreted Section 119(2)(b) of the Income Tax Act, finding that the delay could not be condoned as the petitioner had not made the claim belatedly. Moreover, the petitioner's failure to demonstrate genuine hardship and their habitual late filing of returns further weakened their case. .....

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