2023 (5) TMI 1141 - SCH - Income Tax

Delay in filing return of income - Petitioner is admittedly a foreign citizen having OCI status since 2009 and he cannot be reasonably expected to keep himself aware and updated about the due date for filing return in India especially when he did not have any income taxable in India since the financial year 2010-11 - As per HC ignorance of law is not an excuse - Also Assessee had filed his ITR for the assessment year 2011-12 within the time limit proves that the Assessee was aware of the process of filing the ITR and no genuine hardship or reasonable cause for late filing of the return - HELD THAT - No good ground and reason to interfere with the impugned judgment and hence the special leave petition is dismissed.

Summary

The Supreme Court dismissed the special leave petition as it found no good ground to interfere with the impugned judgment. Pending applications were disposed of.