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of <h1>Kerala High Court Rules Principal Commissioner Exceeded Authority u/s 119(2)(b) in Tax Return Delay Case.</h1> The Kerala High Court addressed the scope of Section 119(2)(b) of the Income Tax Act, 1961, concerning the condonation of delay in filing tax returns. The case involved a petitioner whose one-day delay in filing the income tax return for the assessment year 2021-22 was rejected by the Principal Commissioner of Income Tax, Kozhikode, due to insufficient evidence. The court ruled that the Principal Commissioner overstepped by evaluating the merits of the income/loss claim, which is beyond the authority granted by the section. The court set aside the rejection and remanded the case for reconsideration, focusing solely on the delay's condonation.
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