https://www.taxtmi.com/caselaws?id=464823 HC allowed the petition, holding that paragraph 6(ii) of the Circular dated 26.07.2023 covers the 29-day delay in filing the audit report and return caused by belated sub-auditor action. The court found the delayed preparation of the Audit Report in 2019 a genuine predicament, and directed that the Department should have applied the Circular. The HC quashed and set aside the order dated 27.06.2024 rejecting the condonation application and consequently quashed the intimation dated 16.05.2019 issued under section 143(1) of the Act. en-us Sun, 10 Nov 2024 00:00:00 +0530 Mon, 17 Nov 2025 13:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464823 HC allowed the petition, holding that paragraph 6(ii) of the Circular dated 26.07.2023 covers the 29-day delay in filing the audit report and return caused by belated sub-auditor action. The court found the delayed preparation of the Audit Report in 2019 a genuine predicament, and directed that the Department should have applied the Circular. The HC quashed and set aside the order dated 27.06.2024 rejecting the condonation application and consequently quashed the intimation dated 16.05.2019 issued under section 143(1) of the Act. Case-Laws Income Tax Sun, 10 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464823