https://www.taxtmi.com/caselaws?id=374247 The Court set aside the order rejecting the application for condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961, and remanded the matter for reconsideration. The petitioner, a small business owner in the transportation sector, cited health issues and delayed payments as reasons for the delay in filing tax returns. The Court found that the Authority should have accepted the petitioner's reasons, emphasizing the need for transparency in administrative actions. The petitioner was granted an opportunity for a fresh consideration of the application within eight weeks. en-us Thu, 03 Jan 2019 00:00:00 +0530 Tue, 29 Jan 2019 07:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374247 The Court set aside the order rejecting the application for condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961, and remanded the matter for reconsideration. The petitioner, a small business owner in the transportation sector, cited health issues and delayed payments as reasons for the delay in filing tax returns. The Court found that the Authority should have accepted the petitioner's reasons, emphasizing the need for transparency in administrative actions. The petitioner was granted an opportunity for a fresh consideration of the application within eight weeks. Case-Laws Income Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374247