Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1533 - HC - Income TaxRefund of TDS - Condonation of delay in filing the returns u/s 119 - non-resident not having taxable income - Held that:- There is some lapse on the part of the petitioner, that itself would not be a factor to turn out the plea for filing of the return, when the explanation offered was acceptable and genuine hardship is established. Sufficient cause shown by the petitioner for condoning the delay is acceptable and the same cannot be rejected out-rightly on technicalities. Considering all the delay of 1232 days in filing the returns for the relevant assessment years in question is condoned subject to denial of interest for the delayed period if found to be entitled for refund. Respondent No.3 is permitted to scrutinize the returns in accordance with law subject to the condition that petitioner gives an undertaking before this Court that she will not raise objections on the aspect of limitation in the event any demand has to be made by the department rather than making refund, as claimed, if found so, on concluding the assessments.
|