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Laljibhai Mohanbhai Ghori Versus Commissioner Of Income Tax

2016 (10) TMI 358 - GUJARAT HIGH COURT

Condonation of delay in filing o return - reasons for delay - petitioner contended that the documents were misplaced in the Chartered Accountant's office - Held that:- From the materials on record, we gather that admittedly, the return filed by the petitioner was late by merely seven months. In order to explain such delay, the petitioner contended that the documents were misplaced in the Chartered Accountant's office and he, therefore, could not have filed the return in time. He further stated t .....

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approach in condoning delay would open floodgates of applications, completely throwing the tax assessment and recovery machinery out of gear. We may recall, the grounds raised by the petitioner for delay of nearly seven months were that Chartered Accountant's office lost the papers and therefore, could not file return and further, that due to the illness of his wife, he could not follow filing of return with the Chartered Accountant. - A minor or a few days' delay could perhaps be explained .....

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us year. Thus, very clearly, the illness of wife had nothing to do with the petitioner's missing the date for filing the return. This additional ground, therefore, also does not in any manner, explained the delay. - Special Civil Application No. 14411 of 2016 - Dated:- 6-9-2016 - Akil Kureshi And A. J. Shastri, JJ. Mr. Hardik V Vora, Advocate for the Petitioner ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. The petitioner has prayed for a direction to the respondent to accept the revised .....

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petitioner sought to file a revised return on 08.11.2012. He also moved an application dated 20.12.2012 citing reasons for filing late return and requested the authority to exercise powers under Section 119 of the Act and to treat the original return as having been filed in time and to accept the revised return. 3. Such application came to be dismissed by the respondent by an order dated 03.12.2014 stating that such petition cannot be accepted since there is no genuine and satisfactory reason f .....

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t is open to the assesee to revise return even in case of late filing of return. This was done to obviate undue hardship. Such provision should, therefore, be seen as retrospective. 6. From the materials on record, we gather that admittedly, the return filed by the petitioner was late by merely seven months. In order to explain such delay, the petitioner contended that the documents were misplaced in the Chartered Accountant's office and he, therefore, could not have filed the return in time .....

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