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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