https://www.taxtmi.com/caselaws?id=21132 SC held that the Central Board of Direct Taxes' power under section 119(2)(b) of Income Tax Act is quasi-judicial, not administrative. The Board must provide an opportunity of hearing before rejecting an application for delay condonation. The case involved an income tax return delay, and the SC mandated that the Board must allow the assessee to respond to adverse materials, either through oral or written submissions, ensuring principles of natural justice are followed. en-us Wed, 04 Nov 1992 00:00:00 +0530 Wed, 14 May 2025 15:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21132 SC held that the Central Board of Direct Taxes' power under section 119(2)(b) of Income Tax Act is quasi-judicial, not administrative. The Board must provide an opportunity of hearing before rejecting an application for delay condonation. The case involved an income tax return delay, and the SC mandated that the Board must allow the assessee to respond to adverse materials, either through oral or written submissions, ensuring principles of natural justice are followed. Case-Laws Income Tax Wed, 04 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21132