https://www.taxtmi.com/caselaws?id=359422 The Court upheld the petitioner's plea for condonation of delay in filing returns under Section 119(2)(b) of the Income Tax Act, 1961, citing genuine hardship due to financial crisis and injuries. The delay of 1232 days was condoned, allowing the petitioner to submit returns for three assessment years and claim refunds. The Court emphasized substantial justice over technicalities, permitting the Revenue to scrutinize returns with a condition to waive objections on limitation if a tax demand arose, ensuring fairness in the assessment process. en-us Tue, 27 Mar 2018 00:00:00 +0530 Wed, 05 Jun 2019 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359422 The Court upheld the petitioner's plea for condonation of delay in filing returns under Section 119(2)(b) of the Income Tax Act, 1961, citing genuine hardship due to financial crisis and injuries. The delay of 1232 days was condoned, allowing the petitioner to submit returns for three assessment years and claim refunds. The Court emphasized substantial justice over technicalities, permitting the Revenue to scrutinize returns with a condition to waive objections on limitation if a tax demand arose, ensuring fairness in the assessment process. Case-Laws Income Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359422