https://www.taxtmi.com/caselaws?id=770351 HC analyzed the quasi-judicial nature of power under Section 119(2)(b) of Income Tax Act. The Court held that tax authorities must provide reasonable hearing and issue reasoned orders when considering applications for condonation of delay in filing returns. The impugned order was set aside due to procedural deficiency of non-hearing, with directions to pass a fresh order after affording proper opportunity to the petitioner. en-us Thu, 17 Apr 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770351 HC analyzed the quasi-judicial nature of power under Section 119(2)(b) of Income Tax Act. The Court held that tax authorities must provide reasonable hearing and issue reasoned orders when considering applications for condonation of delay in filing returns. The impugned order was set aside due to procedural deficiency of non-hearing, with directions to pass a fresh order after affording proper opportunity to the petitioner. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770351