https://www.taxtmi.com/caselaws?id=384744 The court dismissed the writ petition challenging the order condoning the delay in filing income tax returns under Section 119(2)(b) of the Income Tax Act, 1961. It held that the petitioner, a third party, lacked standing (locus standi) to challenge the order once the tax authority exercised discretion based on genuine hardship. The judgment reaffirmed the limited role of third parties in challenging tax administrative decisions and emphasized the discretionary powers of tax authorities in addressing hardships, barring court interference unless there is a clear violation of law or procedure. en-us Wed, 07 Aug 2019 00:00:00 +0530 Wed, 21 Aug 2019 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384744 The court dismissed the writ petition challenging the order condoning the delay in filing income tax returns under Section 119(2)(b) of the Income Tax Act, 1961. It held that the petitioner, a third party, lacked standing (locus standi) to challenge the order once the tax authority exercised discretion based on genuine hardship. The judgment reaffirmed the limited role of third parties in challenging tax administrative decisions and emphasized the discretionary powers of tax authorities in addressing hardships, barring court interference unless there is a clear violation of law or procedure. Case-Laws Income Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384744