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of <h1>Bombay High Court invokes Section 119(2)(b) for tax return delay; emphasizes empathy for genuine personal difficulties.</h1> The Bombay High Court addressed the application of Section 119(2)(b) of the Income-tax Act, 1961, concerning the condonation of delays in filing income tax returns. The case involved petitioners who were unable to file returns on time due to their chartered accountant's spouse's illness. The income tax authorities initially rejected the condonation request, but the Court found this approach lacking sensitivity. It emphasized the importance of considering genuine personal difficulties faced by professionals. The Court quashed the initial order, allowing the petitioners to file returns without penalties, reinforcing the need for fairness and empathy in tax law applications.
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