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    <title>2025 (1) TMI 1823 - MADRAS HIGH COURT</title>
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    <description>Condonation of delay in filing income tax returns was refused because the applicant did not produce the supporting documents sought during consideration of the request. In the absence of material substantiating the cause for delay, the rejection under the condonation framework was found proper and free from illegality or infirmity. The High Court therefore upheld the refusal to condone delay and dismissed the writ petition.</description>
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      <description>Condonation of delay in filing income tax returns was refused because the applicant did not produce the supporting documents sought during consideration of the request. In the absence of material substantiating the cause for delay, the rejection under the condonation framework was found proper and free from illegality or infirmity. The High Court therefore upheld the refusal to condone delay and dismissed the writ petition.</description>
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