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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Seeking relief u/s 119(2) - condonation of delay in filing ...

Income Tax

January 16, 2018

Seeking relief u/s 119(2) - condonation of delay in filing return of income - it is impossible to disbelieve the case of the petitioner that the default was due to the circumstances beyond his control. Thus, both the conditions (i) and (ii) of clause (c) of sub­section (2) of section 119 of the said Act were fulfilled in the facts of the case. - HC

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