https://www.taxtmi.com/caselaws?id=33365 The court quashed the Commissioner's order rejecting the extension request under Section 80HHB of the Income Tax Act, emphasizing the validity of making extension requests post the specified period if the delay was beyond the assessee's control. The court directed a reconsideration, instructing the Commissioner to thoroughly review the application and relevant documents provided by the petitioner. The decision highlighted the necessity of a fair assessment of reasons for the delay in remittance of foreign exchange. en-us Thu, 07 May 2009 00:00:00 +0530 Wed, 10 Mar 2010 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33365 The court quashed the Commissioner's order rejecting the extension request under Section 80HHB of the Income Tax Act, emphasizing the validity of making extension requests post the specified period if the delay was beyond the assessee's control. The court directed a reconsideration, instructing the Commissioner to thoroughly review the application and relevant documents provided by the petitioner. The decision highlighted the necessity of a fair assessment of reasons for the delay in remittance of foreign exchange. Case-Laws Income Tax Thu, 07 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33365