https://www.taxtmi.com/caselaws?id=259646 The court ruled in favor of the petitioners, holding that the minimal one-day delay in filing the income tax return for Assessment year 2006-2007 warranted condonation under Section 119(2) of the Income Tax Act. Emphasizing a justice-oriented approach and citing past precedents, the court found the respondent's refusal to condone the delay as pedantic and causing undue hardship. The court made the rule absolute in both petitions with no order as to costs. en-us Thu, 07 May 2015 00:00:00 +0530 Sat, 05 Mar 2016 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259646 The court ruled in favor of the petitioners, holding that the minimal one-day delay in filing the income tax return for Assessment year 2006-2007 warranted condonation under Section 119(2) of the Income Tax Act. Emphasizing a justice-oriented approach and citing past precedents, the court found the respondent's refusal to condone the delay as pedantic and causing undue hardship. The court made the rule absolute in both petitions with no order as to costs. Case-Laws Income Tax Thu, 07 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259646