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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Condonation of delay u/s 119(2)(b) - delay in filing the income ...


Court Permits Late Income Tax Return Filing After 26-Day Delay, Subject to Examination Under Income Tax Act Rules.

January 2, 2024

Case Laws     Income Tax     HC

Condonation of delay u/s 119(2)(b) - delay in filing the income tax return was 26 days - With the admission of the application, the petitioner is permitted to file the return by waiving the time limit and the same shall have to be scrutinized in accordance with the provisions of the Income Tax Act, 1961. - HC

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