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2016 (10) TMI 358 - GUJARAT HIGH COURT

2016 (10) TMI 358 - GUJARAT HIGH COURT - TMI - 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 hav .....

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of the Act. Routine, liberal and overindulgent 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 .....

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filing the return, in the end of July of previous 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 di .....

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ct' for short]. Realizing such mistake, the 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 sinc .....

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ection139 of the Act has been amended so that it 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, the .....

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