https://www.taxtmi.com/caselaws?id=436872 The court dismissed the writ petition challenging the order under Section 119(2)(b) of the Income Tax Act, 1961, regarding condonation of delay in filing the return of income and refund claim. The court found that the order was valid, as the Assessee had previously filed returns on time, indicating awareness of the process and no genuine hardship for late filing. The order, approved by the Principal Chief Commissioner (IT), was deemed clear and cogent, leading to the ruling in favor of the respondents and upholding the challenged order. en-us Tue, 30 Aug 2022 00:00:00 +0530 Tue, 27 Jun 2023 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436872 The court dismissed the writ petition challenging the order under Section 119(2)(b) of the Income Tax Act, 1961, regarding condonation of delay in filing the return of income and refund claim. The court found that the order was valid, as the Assessee had previously filed returns on time, indicating awareness of the process and no genuine hardship for late filing. The order, approved by the Principal Chief Commissioner (IT), was deemed clear and cogent, leading to the ruling in favor of the respondents and upholding the challenged order. Case-Laws Income Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436872