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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Condonation of delay - revision u/s 264 - as the order u/s ...


Petitioner's Revised Tax Return Rejected on Technical Grounds; Section 264 Application Accepted After Delay Condoned for Revision.

July 6, 2019

Case Laws     Income Tax     HC

Condonation of delay - revision u/s 264 - as the order u/s 143(1) came to be passed within this one year itself, writ petitioner had taken the first step to have income excluded /exempted qua said AY by filing a revised return which was rejected on the technical ground - this was first step qua section 264 application/petition well within the one year time frame - delay condoned

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