https://www.taxtmi.com/caselaws?id=388214 The court allowed the writ petition, setting aside the respondent's order rejecting condonation of delay in filing the income tax return and refund application. The court emphasized the importance of considering substantive justice over technicalities, remanding the matter for fresh evaluation to ensure the petitioner's claim receives due consideration based on its merits within a specified timeframe. en-us Tue, 01 Oct 2019 00:00:00 +0530 Mon, 11 Nov 2019 09:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388214 The court allowed the writ petition, setting aside the respondent's order rejecting condonation of delay in filing the income tax return and refund application. The court emphasized the importance of considering substantive justice over technicalities, remanding the matter for fresh evaluation to ensure the petitioner's claim receives due consideration based on its merits within a specified timeframe. Case-Laws Income Tax Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388214