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2024 (6) TMI 1231 - HC - Income TaxDelay in filing the return u/s Section 119 (2) (b) - delay of 15 days was sought to be condoned - HELD THAT - This Court finds that the respondents have ample powers to condone the delay of the assessee if sufficient reasons are found. The petitioner is a widow and is running a very small business of herbs and was at a loss in the year when she was running this business as a proprietor of the firm. As the delay in filing the return has been adequately explained by stating the complete factual matrix this Court is inclined to allow the writ petition. Accordingly writ petition is allowed while quashing the impugned order with respondents as directed to treat the return filed by the petitioner for the assessment year 2021-2022 within time.
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