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Income Tax - Highlights / Catch Notes

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Validity of order u/s 119(2)(b) - Rejection of request for ...

Case Laws     Income Tax

November 3, 2023

Validity of order u/s 119(2)(b) - Rejection of request for Condonation of delay in filing of Income Tax Return (ITR) - Non speaking order - This Court finds that the impugned order is made in violation thereof, in view of the fact that the impugned order does not assign reason but only contains the conclusion, in other words non-speaking and thus unsustainable. - HC

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