Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
The dominant issue is whether delay in filing Form No.10-IC, necessary to claim the concessional tax rate under Section 115BAA, can be condoned under Section 119(2)(b). The court held that Section 119(2)(b) empowers the CBDT (and its delegate) to condone such delay, relying on analogous High Court decisions; because non-condonation would extinguish the petitioner's substantive right to the Section 115BAA benefit and the petitioner demonstrated genuine hardship, the impugned refusal was quashed and the delay in filing Form No.10-IC was condoned. - HC
The dominant issue is whether delay in filing Form No.10-IC, necessary to claim the concessional tax rate under Section 115BAA, can be condoned under Section 119(2)(b). The court held that Section 119(2)(b) empowers the CBDT (and its delegate) to condone such delay, relying on analogous High Court decisions; because non-condonation would extinguish the petitioner's substantive right to the Section 115BAA benefit and the petitioner demonstrated genuine hardship, the impugned refusal was quashed and the delay in filing Form No.10-IC was condoned. - HC
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