https://www.taxtmi.com/highlights?id=37566 Seeking relief u/s 119(2) - condonation of delay in filing return of income - it is impossible to disbelieve the case of the petitioner that the default was due to the circumstances beyond his control. Thus, both the conditions (i) and (ii) of clause (c) of sub­section (2) of section 119 of the said Act were fulfilled in the facts of the case. - HC en-us Tue, 16 Jan 2018 09:26:20 +0530 Tue, 16 Jan 2018 09:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37566 Seeking relief u/s 119(2) - condonation of delay in filing return of income - it is impossible to disbelieve the case of the petitioner that the default was due to the circumstances beyond his control. Thus, both the conditions (i) and (ii) of clause (c) of sub­section (2) of section 119 of the said Act were fulfilled in the facts of the case. - HC Highlights Income Tax Tue, 16 Jan 2018 09:26:20 +0530 https://www.taxtmi.com/highlights?id=37566