Delay in filling ROI - application for condonation of delay u/s ...

Case Laws Income Tax

March 31, 2023

Delay in filling ROI - application for condonation of delay u/s 119(2)(b) - the PCIT ought to have taken a lenient view considering the difficulties, which the persons were facing during the period of Covid-19 pandemic and general lock-down imposed during the said period. - Matter restored back - HC

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Delay in filling ROI - application for condonation of delay u/s ...

Case Laws Income Tax

March 31, 2023

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