https://www.taxtmi.com/caselaws?id=754624 The HC allowed the writ petition, condoning a 15-day delay in filing the tax return for the assessment year 2021-2022 under Section 119(2)(b) of the Income Tax Act, 1961. The court quashed the impugned order, directing the respondents to treat the return as timely filed, acknowledging the petitioner's genuine hardship as a widow running a small business. All pending applications were disposed of, emphasizing that while the assessment's legality could be contested, the limitation period was not an issue. en-us Tue, 16 Apr 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754624 The HC allowed the writ petition, condoning a 15-day delay in filing the tax return for the assessment year 2021-2022 under Section 119(2)(b) of the Income Tax Act, 1961. The court quashed the impugned order, directing the respondents to treat the return as timely filed, acknowledging the petitioner's genuine hardship as a widow running a small business. All pending applications were disposed of, emphasizing that while the assessment's legality could be contested, the limitation period was not an issue. Case-Laws Income Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754624