High Court Overturns Chief Commissioner's Decision on 23-Day Income Tax Filing Delay, Citing Bona Fide Reasons u/s 119(2.

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....Condonation of delay of 23 days in filing the return of the income u/s 119(2) - bonafide reasons of delay - The respondent Chief Commissioner of Income Tax misdirected himself in appreciating the facts of the case of the assessee and reached to the erroneous conclusion that it was not a good case of genuine hardship. - HC....