https://www.taxtmi.com/caselaws?id=409683 The appeal was dismissed, affirming the Single Judge's decision to quash the CBDT's order and condone the delay in filing the return. The court stressed a liberal interpretation of 'genuine hardship,' criticized the CBDT for assessing the return's merits, and preserved the revenue's scrutiny rights by adjusting the limitation period. No costs were awarded. en-us Fri, 02 Jul 2021 00:00:00 +0530 Fri, 22 Oct 2021 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409683 The appeal was dismissed, affirming the Single Judge's decision to quash the CBDT's order and condone the delay in filing the return. The court stressed a liberal interpretation of 'genuine hardship,' criticized the CBDT for assessing the return's merits, and preserved the revenue's scrutiny rights by adjusting the limitation period. No costs were awarded. Case-Laws Income Tax Fri, 02 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409683