Seeking relief u/s 119(2) - condonation of delay in filing ...
Court Grants Delay Condonation for Late Tax Return Filing u/s 119(2) Due to Uncontrollable Circumstances.
January 16, 2018
Case Laws Income Tax HC
Seeking relief u/s 119(2) - condonation of delay in filing return of income - it is impossible to disbelieve the case of the petitioner that the default was due to the circumstances beyond his control. Thus, both the conditions (i) and (ii) of clause (c) of subsection (2) of section 119 of the said Act were fulfilled in the facts of the case. - HC
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