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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Validity of order u/s 119(2)(b) - Rejection of request for ...


Order Rejecting Tax Return Delay Condemnation Deemed Invalid Due to Lack of Explanation, Violating Legal Standards.

November 3, 2023

Case Laws     Income Tax     HC

Validity of order u/s 119(2)(b) - Rejection of request for Condonation of delay in filing of Income Tax Return (ITR) - Non speaking order - This Court finds that the impugned order is made in violation thereof, in view of the fact that the impugned order does not assign reason but only contains the conclusion, in other words non-speaking and thus unsustainable. - HC

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