PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Condonation of delay in filing income tax return (ITR) - Rejection of application made u/s 119(2)(b) - The High court found that the PCIT's order lacked reasoning and did not fulfill the legislative mandate of Section 119(2)(b) of the Income Tax Act, which is designed to address genuine hardship. The court emphasized the importance of reasoned orders and, citing relevant judicial precedents, set aside the impugned order. The matter was remanded to the PCIT for fresh consideration.
Condonation of delay in filing income tax return (ITR) - Rejection of application made u/s 119(2)(b) - The High court found that the PCIT's order lacked reasoning and did not fulfill the legislative mandate of Section 119(2)(b) of the Income Tax Act, which is designed to address genuine hardship. The court emphasized the importance of reasoned orders and, citing relevant judicial precedents, set aside the impugned order. The matter was remanded to the PCIT for fresh consideration.
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