https://www.taxtmi.com/caselaws?id=440942 The HC quashed the impugned order dated 24th December 2020, which rejected the petitioner's request for condonation of delay in filing an income tax return. The court found procedural discrepancies and a lack of opportunity for the petitioner to explain the delay. The matter was remitted back to the Board for reevaluation, with instructions to ensure a personal hearing for the petitioner. The court emphasized that the order must be directly signed by the Board or its members. All rights and contentions were kept open, and the petition was disposed of. en-us Tue, 18 Jul 2023 00:00:00 +0530 Mon, 30 Oct 2023 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440942 The HC quashed the impugned order dated 24th December 2020, which rejected the petitioner's request for condonation of delay in filing an income tax return. The court found procedural discrepancies and a lack of opportunity for the petitioner to explain the delay. The matter was remitted back to the Board for reevaluation, with instructions to ensure a personal hearing for the petitioner. The court emphasized that the order must be directly signed by the Board or its members. All rights and contentions were kept open, and the petition was disposed of. Case-Laws Income Tax Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440942