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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