https://www.taxtmi.com/caselaws?id=210396 The Court dismissed the writ petitions concerning the delay in filing income tax returns for the assessment years 1998-99 to 2001-02. The petitioners' plea for condonation of delay under Section 190(2)(b) of the Income Tax Act was rejected, emphasizing the need to assess the genuineness of the claimed hardship. The Court found reasons related to non-receipt of TDS certificates insufficient to justify the delay, ultimately concluding that the projected hardship was not genuine. No costs were awarded in the judgment. en-us Mon, 21 Nov 2011 00:00:00 +0530 Thu, 09 Feb 2012 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210396 The Court dismissed the writ petitions concerning the delay in filing income tax returns for the assessment years 1998-99 to 2001-02. The petitioners' plea for condonation of delay under Section 190(2)(b) of the Income Tax Act was rejected, emphasizing the need to assess the genuineness of the claimed hardship. The Court found reasons related to non-receipt of TDS certificates insufficient to justify the delay, ultimately concluding that the projected hardship was not genuine. No costs were awarded in the judgment. Case-Laws Income Tax Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210396