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Income Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Condonation of delay in filing the return of income u/s ...

Case Laws     Income Tax

August 13, 2020

Condonation of delay in filing the return of income u/s 119(2)(b) - delay in filing the return along with refund claim - There is some lapse on the part of the petitioner. That itself would not be a factor to turn out the plea for filing the return of income, when the explanation offered is acceptable and genuine hardship is established - HC

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