TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC quashed the order under s.119(2)(b) and condoned the delay in filing income tax return for AY 2020-21, allowing the petitioner to claim refund belatedly. The court recognized genuine hardship faced by the non-resident petitioner who was prevented from filing returns due to COVID-19 travel restrictions and late deposit of TDS by the property purchaser (M/s. Ashutosh Builders) on 11.06.2022. The petitioner had already furnished income computation with long-term capital gain details in response to the tax authority's notice. The HC determined these circumstances constituted sufficient grounds for condonation of delay under the Income Tax Act provisions.
TaxTMI 
TaxTMI 
