2024 (10) TMI 932

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....ARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 23-4-2024<br>WRIT PETITION NO. 10948 OF 2024 (T-IT) - -<br>Income Tax<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner (By Sri. Nagharish G S., Advocate). For the Respondents (By Sri. M. Dilip, Advocate). ORDER In this petition, the petitioner seeks the following reliefs: "a. Issue a writ of ce....

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....to contend that the respondents committed gravious/serious error in refusing to condone the extremely small/short delay of 2 Hours 38 Minutes and 26 Seconds in filing the Income Tax Returns for the Assessment Year 2019-20. It is submitted that having come to the conclusion that the petitioner was not entitled for condonation of delay, the first respondent further erred in issuing the impugned inti....

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.... to the conclusion that the petitioner was not entitled for condonation of delay, the first respondent did not have jurisdiction or authority of law to issue impugned intimation at Annexure-B, which consequently deserves to be quashed and the delay in filing the returns deserves to be condoned and necessary directions to be issued to the respondents. 5. In the result, I pass the following OR....