High Court Condones Delay in Tax Return Filing Due to Genuine Hardship u/s 119(2)(b) Amidst Seizure Proceedings.

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....Claim of refund - Condonation of delay in filing the return - genuine hardship - application u/s 119(2)(b) - The search and seizure proceedings were conducted on 23 group concerns of the assessee. Within one month, it was not possible for the petitioner to file return - delay condoned - HC....