TaxTMI 
TaxTMI 
2022 (2) TMI 122
X X X X Extracts X X X X
X X X X Extracts X X X X
....sel for the Revenue. J U D G M E N T MANMOHAN, J (ORAL) C.M.No.5250/2022 Exemption allowed, subject to all just exceptions. Accordingly, the applications stand disposed of. W.P.(C) 1819/2022 1. The matter has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the order dated 23rd August, 2021 passed by the Respondent No.1 for the Assessment Year 2....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... states that since the Petitioner was delayed in filing his return for the Assessment Year 2018-19, the Petitioner preferred an application dated 11th March, 2020 under Section 119(2)(b) of the Income Tax Act, 1961 seeking condonation of delay in filing the return. However, she states that the Respondents rejected the Petitioner's application without appreciating that the Petitioner was not able t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Petitioner's application for condonation of delay has been rejected in the present case without giving any reason. In the impugned order, the Respondents had examined the Petitioner's case on merit and rejected the claim of the Petitioner on the ground that the same was not genuine. In the opinion of this Court, the Respondents by deciding an application for condonation of delay has effectively p....