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2023 (4) TMI 1213

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....<br>THE HON&#39;BLE MR.JUSTICE S.R.KRISHNA KUMAR FOR THE PETITIONER : SRI. NAGENDRA KUMAR K., ADVOCATE FOR THE RESPONDENTS : SRI. E.I. SANMATHI, ADVOCATE&nbsp; ORDER In this petition, petitioner has sought for the following reliefs: a. Issue writ of certiorari or any appropriate order quashing the impugned order dated 28.07.2020 bearing Sl.No.ITBA/COM/F/17/ 2020-21/1027598910(....

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....itted his Income tax returns on 25.10.2018 and on 18.03.2020, request / application for condonation of delay under Section 119 (2) (b) of the Income Tax Act, 1961 (for short, the 'IT Act') was filed intimating respondent No.1 that the delay in submitting the returns was on account of him being illiterate and due to the intervening marriage of his daughter and as such, it was not possible for him t....

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....regard. 5. Per contra, learned counsel for the respondents fairly submits that the returns of the petitioner had already stood processed on 28.07.2020 itself and that the impugned order at Annexure - L has been passed and the same has been notified by the respondent No.1 in the impugned order. 6. As rightly contended by the learned counsel for the petitioner, despite noticing that the return....