The High Court addressed a case concerning a delay in filing the return u/s 119 (2) (b) which sought...

The High Court addressed a case concerning a delay in filing the return u/s 119 (2) (b) which sought condonation for a 15-day delay. The court acknowledged the authority of the respondents to condone delays with sufficient reasons. The petitioner, a widow operating a small herb business, explained the delay due to business losses. Finding the explanation satisfactory, the court granted the writ petition, quashing the order and directing the respondents to accept the petitioner's return for the assessment year 2021-2022 within the stipulated time. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X