2025 (9) TMI 1710

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....ank A. Mehta, a/w. Ms. Saukhya Lakade, Advocates For the Respondent : Mr. Akhileshwar Sharma, Advocate ORDER P.C.: 1. Rule. Respondents waive service. With the consent of the parties, Rule made returnable forthwith and heard finally. 2. The above Writ Petition has been filed to quash and set aside the impugned order dated 2nd April 2024, rejecting the condonation application in fili....

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....assed by Respondent Νο. 1 after giving adequate opportunities to the assessee. The action of Respondent No. 1 in rejecting the application is on the basis of material available on records as well as on merits. It is a just and fair order. There is no violation of the principles of natural justice. Relying upon the affidavit affirmed on 2nd January, 2025, he further submitted that the da....

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....ed. Time and again, this Court has the taken the view that the Authorities, whilst considering applications under Section 119 (2) (b), ought to take a justice oriented approach rather than a pedantic one. One such decision is in the case of Pushpa Geethan Gada (Legal Heir/Legal Representative of Geethan Damji Gada) v. Principal Commissioner of Income Tax-4, Mumbai & Ors. [Writ Petition No. 2094 of....