Delay in Filing Income Tax Return Condoned u/s 119; Case Restored to CCIT After Six-Year Delay.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Condonation of delay in filing the IT return - powers u/s 119 - when the explanation offered was acceptable and genuine hardship is established. It was with a fond hope of getting justice at the hands of the CCIT - no decision was taken for nearly 6 years - Finally the said petition has been dismissed which has to be viewed seriously while rendering substantial justice to the parties. - Matter restored before CCIT. - HC....