https://www.taxtmi.com/caselaws?id=75723 The court upheld the Commissioner of Income-tax's decision to reject the petitioner's refund application and condonation of delay in filing returns for assessment years 1991-92 to 1994-95. The court found that the reasons provided by the petitioner, such as terrorism in Punjab, partner's illness, and munshi's death, were insufficient to justify the delays. It was determined that the Commissioner's decision was logical and evidence-based, and as there were no legal flaws in the order, the court dismissed the writ petition challenging the decision. en-us Mon, 07 Sep 2009 00:00:00 +0530 Mon, 10 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75723 The court upheld the Commissioner of Income-tax's decision to reject the petitioner's refund application and condonation of delay in filing returns for assessment years 1991-92 to 1994-95. The court found that the reasons provided by the petitioner, such as terrorism in Punjab, partner's illness, and munshi's death, were insufficient to justify the delays. It was determined that the Commissioner's decision was logical and evidence-based, and as there were no legal flaws in the order, the court dismissed the writ petition challenging the decision. Case-Laws Income Tax Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75723