https://www.taxtmi.com/caselaws?id=447410 Bombay HC allowed petitioner's application for condonation of delay under Section 119(2)(b) of Income Tax Act. The court found delay in responding to Section 139(9) notices was neither deliberate nor due to culpable negligence, as notices were sent to former director's email without physical copies to registered address. Company discovered error during account finalization and took immediate remedial action. HC directed respondents to permit correction of company name in returns from previous name to current name, quashing impugned order dated 23rd December 2022. Portal to be opened within two weeks for necessary corrections. en-us Tue, 19 Dec 2023 00:00:00 +0530 Mon, 06 May 2024 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447410 Bombay HC allowed petitioner's application for condonation of delay under Section 119(2)(b) of Income Tax Act. The court found delay in responding to Section 139(9) notices was neither deliberate nor due to culpable negligence, as notices were sent to former director's email without physical copies to registered address. Company discovered error during account finalization and took immediate remedial action. HC directed respondents to permit correction of company name in returns from previous name to current name, quashing impugned order dated 23rd December 2022. Portal to be opened within two weeks for necessary corrections. Case-Laws Income Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447410