https://www.taxtmi.com/caselaws?id=397299 The High Court allowed the writ petition, quashed the first respondent's order, and directed the processing of the return and refund claim, emphasizing the importance of substantial justice over procedural strictness. The Court found the petitioner's explanation for the delay genuine and criticized the authorities' stringent approach. The delay in filing the return was ultimately condoned, with instructions to process the claim promptly. en-us Mon, 16 Mar 2020 00:00:00 +0530 Wed, 12 Aug 2020 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397299 The High Court allowed the writ petition, quashed the first respondent's order, and directed the processing of the return and refund claim, emphasizing the importance of substantial justice over procedural strictness. The Court found the petitioner's explanation for the delay genuine and criticized the authorities' stringent approach. The delay in filing the return was ultimately condoned, with instructions to process the claim promptly. Case-Laws Income Tax Mon, 16 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397299