2024 (10) TMI 1478

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....to direct the respondent to permit the petitioner to file the income tax returns for the assessment year 2021-22. 2. The facts of the case is that, the petitioner attempted to file the Income Tax Returns for the Assessment Year 2021-22 on 26.12.2022, however, due to delay in filing the same, the IT portal refused to accept it, hence, the petitioner filed an application for condonation of delay, but, the same was rejected vide the impugned order dated 03.02.2023. Hence, the present Writ Petition. 3. Mr.R.Sivakumar, the learned counsel appearing for the petitioner would submit that due to Covid-19, the petitioner-Company's operations were stopped abruptly, and power connections were also cut in the Factory since electricity charges ....

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....ugned order came to be passed against the petitioner, at any costs, the petitioner is supposed to file returns in time and having failed to do so, it is totally unfair on their part to make hue and cry, as if, injustice has been meted out to them. One other reason cited for dismissal of the Writ Petition by the learned Standing Counsel is that, in case, this Court is setting aside the impugned order, it would obviously, set a bad precedent for the assessees, who are irregular in filing returns and thus, prayed for dismissal of the Writ Petition. 5. I have taken into consideration the submission made by the learned counsel on either side and perused the materials on record. 6. On perusal of records, it is seen that due to outbreak of C....