2025 (1) TMI 1191

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....ARANCES For the Petitioner: Adv Kunal Damle, a/w Adv Iraa Dube Patil, Adv Ashish Gabhale, i/b. Jay & Co.,. For the Respondent-Revenue: Adv A. K. Saxena,. ORAL JUDGMENT   (PER MS SONAK J) :- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. This Petiti....

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....ow restricted to Assessment Year 2019-2020, where, according to Mr Damle, there was no delay, and Assessment Year 2021-2022 and 2022-2023, where the delay was 2 and 16 days, respectively. 5. From the record, however, we find a delay in filing the Form 10B for Assessment Year 2019-2020. This form was required to be filed along with the original return of income dated 27 August 2019. However, the....

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....ifficulties involved in the follow-up. There is a reference to shortage of skilled staff and the non-availability of any vehicle. 7. We believe the above reasons warranted consideration since they constituted sufficient cause. The delay in Assessment Year 2021-2022 and 2022-2023 was only 2 and 16 days, respectively. So far as Assessment Year 2019-2020 is concerned, the Petitioner was under the ....