https://www.taxtmi.com/caselaws?id=779514 HC held that the delay in filing the return was bona fide, caused by delay in finalizing books and financial statements pending a merger process under s.233 Companies Act before the Regional Director/ROC. Applying a justice-oriented approach, the court found the assessee's explanation satisfactory, quashed the impugned order, and condoned the delay in filing the return under s.139(1) of the IT Act. en-us Tue, 23 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779514 HC held that the delay in filing the return was bona fide, caused by delay in finalizing books and financial statements pending a merger process under s.233 Companies Act before the Regional Director/ROC. Applying a justice-oriented approach, the court found the assessee's explanation satisfactory, quashed the impugned order, and condoned the delay in filing the return under s.139(1) of the IT Act. Case-Laws Income Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779514