Delay in filing returns - power to condone - Claim of refund of ...
Court Condones Delay in Tax Return Filing; Orders Assessing Officer to Process Refund Claim for Non-Habitual Offender.
January 13, 2015
Case Laws Income Tax HC
Delay in filing returns - power to condone - Claim of refund of the tax paid in excess - Taking a lenient view in the matter, and considering the fact that the petitioner is not a habitual offender - delay condoned - AO directed to process the return - HC
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