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    <title>2021 (4) TMI 596 - CALCUTTA HIGH COURT</title>
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    <description>The High Court set aside the order of the Principal Chief Commissioner of Income Tax (International Taxation) for the assessment year 2015-16 due to the refusal to condone the delay in filing the return. The court directed the Commissioner to reconsider the petitioner&#039;s application for condoning the delay and accepting the return, emphasizing a justice-oriented approach. The decision was based on the application of relevant case law principles and aimed at ensuring a fair consideration of the petitioner&#039;s request. The writ petition was disposed of without costs, with no admission of the allegations made in the petition.</description>
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    <pubDate>Wed, 03 Feb 2021 00:00:00 +0530</pubDate>
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      <description>The High Court set aside the order of the Principal Chief Commissioner of Income Tax (International Taxation) for the assessment year 2015-16 due to the refusal to condone the delay in filing the return. The court directed the Commissioner to reconsider the petitioner&#039;s application for condoning the delay and accepting the return, emphasizing a justice-oriented approach. The decision was based on the application of relevant case law principles and aimed at ensuring a fair consideration of the petitioner&#039;s request. The writ petition was disposed of without costs, with no admission of the allegations made in the petition.</description>
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