https://www.taxtmi.com/caselaws?id=403328 The High Court upheld the decision to set aside the original order and remand the matter for reconsideration, with modifications directing the remand to appellant No.1 instead of respondent No.3. The appeal was disposed of, extending the reconsideration time frame by three months from the date of the judgment. The judgment emphasized the importance of considering genuine hardship in cases involving condonation of delays in filing returns under the Income Tax Act, 1961. en-us Mon, 04 Jan 2021 00:00:00 +0530 Mon, 25 Jan 2021 11:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403328 The High Court upheld the decision to set aside the original order and remand the matter for reconsideration, with modifications directing the remand to appellant No.1 instead of respondent No.3. The appeal was disposed of, extending the reconsideration time frame by three months from the date of the judgment. The judgment emphasized the importance of considering genuine hardship in cases involving condonation of delays in filing returns under the Income Tax Act, 1961. Case-Laws Income Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403328