https://www.taxtmi.com/caselaws?id=10145 The court quashed the Commissioner's order denying the extension of time for late payments from Prime Leather Enterprises and Horseman, USA. It held that the Commissioner acted arbitrarily and failed to consider relevant circumstances, such as the petitioner's efforts and the proportionate unrealized amounts. The court issued a writ of mandamus directing the Commissioner to grant the extension of time under section 80HHC(2)(a) for these transactions. The writ petition was allowed with no order as to costs. en-us Wed, 03 Nov 2004 00:00:00 +0530 Wed, 08 Jul 2009 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10145 The court quashed the Commissioner's order denying the extension of time for late payments from Prime Leather Enterprises and Horseman, USA. It held that the Commissioner acted arbitrarily and failed to consider relevant circumstances, such as the petitioner's efforts and the proportionate unrealized amounts. The court issued a writ of mandamus directing the Commissioner to grant the extension of time under section 80HHC(2)(a) for these transactions. The writ petition was allowed with no order as to costs. Case-Laws Income Tax Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10145