https://www.taxtmi.com/caselaws?id=446537 The HC set aside the order of the Principal Commissioner of Income Tax, which rejected the application for condonation of delay in filing the income tax return for the assessment year 2021-22. The Court determined that the Principal Commissioner exceeded his authority by considering the merits of the claim, which should have been limited to assessing the application for condonation of delay under Section 119(2)(b) of the Income Tax Act. The case was remitted for fresh consideration, directing the Principal Commissioner to focus solely on the delay aspect. The writ petition was allowed, and any pending interlocutory applications were dismissed. en-us Fri, 24 Nov 2023 00:00:00 +0530 Tue, 05 Dec 2023 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446537 The HC set aside the order of the Principal Commissioner of Income Tax, which rejected the application for condonation of delay in filing the income tax return for the assessment year 2021-22. The Court determined that the Principal Commissioner exceeded his authority by considering the merits of the claim, which should have been limited to assessing the application for condonation of delay under Section 119(2)(b) of the Income Tax Act. The case was remitted for fresh consideration, directing the Principal Commissioner to focus solely on the delay aspect. The writ petition was allowed, and any pending interlocutory applications were dismissed. Case-Laws Income Tax Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446537