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Income Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Applications u/s 119(2)(b) for condoning the delay and accepting ...


Department Urged to Adopt Justice-Oriented Approach in Evaluating Late Tax Return Filing for Assessment Year 2015-16.

April 15, 2021

Case Laws     Income Tax     HC

Applications u/s 119(2)(b) for condoning the delay and accepting the return - The department ought to have taken a justice-oriented approach instead of taking a highly pedantic approach in refusing to condone the delay on the part of the petitioner in filing the return for the assessment year 2015-16. - HC

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