Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled in favor of the petitioner, directing the authority to reconsider the application for condonation of delay in light of the genuine hardship demonstrated by the petitioner. The court pointed out several administrative oversights and procedural errors in how the trust’s application was handled.
Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled in favor of the petitioner, directing the authority to reconsider the application for condonation of delay in light of the genuine hardship demonstrated by the petitioner. The court pointed out several administrative oversights and procedural errors in how the trust’s application was handled.
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