Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
The High Court addressed a case concerning a delay in filing the return u/s 119 (2) (b) which sought condonation for a 15-day delay. The court acknowledged the authority of the respondents to condone delays with sufficient reasons. The petitioner, a widow operating a small herb business, explained the delay due to business losses. Finding the explanation satisfactory, the court granted the writ petition, quashing the order and directing the respondents to accept the petitioner's return for the assessment year 2021-2022 within the stipulated time.
The High Court addressed a case concerning a delay in filing the return u/s 119 (2) (b) which sought condonation for a 15-day delay. The court acknowledged the authority of the respondents to condone delays with sufficient reasons. The petitioner, a widow operating a small herb business, explained the delay due to business losses. Finding the explanation satisfactory, the court granted the writ petition, quashing the order and directing the respondents to accept the petitioner's return for the assessment year 2021-2022 within the stipulated time.
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TaxTMI 
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