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Income Tax - Highlights / Catch Notes

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Condonation of delay in filing of return of income (ITR) - ...

Income Tax

May 29, 2023

Condonation of delay in filing of return of income (ITR) - petitioner claimed that he is a foreign citizen having ASCII status and he cannot be reasonably expected to keep himself aware and updated about the due date of filing of written in India - the honorable High Court has dismissed the appeal of the assessment on the ground that ignorance of law is not an excuse and there was no Hardship and genuine region Causing the delay Of filing of ITR - the apex court has maintained the decision of the High Court - SC

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