2022 (7) TMI 1570

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....etitioner(s) Mr. N. Venkatraman, ASG Mr. Sanjay Kumar Tyagi, Adv. Mr. Mukul Singh, Adv. Mr. Chandra Prakash, Adv. Mr. Ankur Rastogi, Adv. Mr. Gopal Chandra Mishra, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) None O R D E R M.R. SHAH, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 02.07.2021 passed by the High Court of Karnataka at Bengaluru in....

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....ect to condone the delay, in exercise of powers under Section 119(2)(b) of the Income Tax Act, 1961. 3. Having heard Shri N. Venkatraman, learned ASG and having considered the facts and circumstances due to which the respondent-assessee, at the relevant time, could not file the return of income within the time prescribed, the order passed by the High Court directing the Revenue to condone the d....