PCIT Must Consider CBDT Circular When Deciding on Delay in Income Tax Return Filing.

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....Condonation of delay of one day in filing the income tax return - Power of Principal Commissioner/the Principal Chief Commissioner of Income Tax to condone the delay in filing return, on consideration given to the application filed by an assessee for not filing return on time - PCIT directed to pass the fresh order in view of the CBDT circular - HC....