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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Condonation of delay in filing the revised return - belated ...

Income Tax

September 30, 2020

Condonation of delay in filing the revised return - belated return u/s 139 (5) - No valid justification for the 4th respondent to have rejected the request of the petitioner under S. 119 (2) of the Act, more so when granting the relaxation as prayed for by the petitioner would not have prejudiced the interests of the department in any manner. - HC

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