TMI Blog2024 (10) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... NATAKA HIGH COURT - HC - Dated:- 23-4-2024 - WRIT PETITION NO. 10948 OF 2024 (T-IT) - - - Income Tax - Refusal to condone the extremely small/short delay of 2 Hours 38 Minutes and 26 Seconds in filing the Income Tax Returns - HELD THAT:- As rightly contended by petitioner, the impugned order passed by the first respondent refusing to consider the extremely short/small delay of 2 Hours 38 Minutes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner (By Sri. Nagharish G S., Advocate). For the Respondents (By Sri. M. Dilip, Advocate). ORDER In this petition, the petitioner seeks the following reliefs: a. Issue a writ of certiorari to quash the order dated:- 05.03.2024 passed by first respondents F.NO.312/84/2020-OT produced as Annexure-E and consequently condoned the delay in filing the return of 2 hours 38 Minutes and 28 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that having come to the conclusion that the petitioner was not entitled for condonation of delay, the first respondent further erred in issuing the impugned intimation, which also deserves to be quashed. 3. Per contra, learned AGA submits that there is no merits in the present petition and the same is liable to be dismissed. 4. As rightly contended by the learned Senior Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the delay in filing the returns deserves to be condoned and necessary directions to be issued to the respondents. 5. In the result, I pass the following ORDER (i) Petition is hereby allowed; (ii) Impugned intimation dated 19.08.2020 and impugned order dated 05.03.2024 issued/passed by the first respondent are hereby quashed; (iii) The delay in filing the Income Tax Returns for the Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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