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Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Condonation of delay of one day in filing the income tax return ...


PCIT Must Consider CBDT Circular When Deciding on Delay in Income Tax Return Filing.

December 6, 2023

Case Laws     Income Tax     HC

Condonation of delay of one day in filing the income tax return - Power of Principal Commissioner/the Principal Chief Commissioner of Income Tax to condone the delay in filing return, on consideration given to the application filed by an assessee for not filing return on time - PCIT directed to pass the fresh order in view of the CBDT circular - HC

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