Court Criticizes Tax Authority for Denying Delay Condonation in Revised Return u/s 139(5), Cites No Justification.

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....Condonation of delay in filing the revised return - belated return u/s 139 (5) - No valid justification for the 4th respondent to have rejected the request of the petitioner under S. 119 (2) of the Act, more so when granting the relaxation as prayed for by the petitioner would not have prejudiced the interests of the department in any manner. - HC....