Tag: Order u/s 119(2)(b)
Filing subsequent ITRs in time no reason for rejecting petition u/s 119(2)(b) to condone the delay for return filing for claiming refund – High Court ABCAUS Case Law Citation: ABCAUS 2484 (2018) 08 HC The instant petition was filed by assessee against the rejection of its petition u/s …
Condonation u/s 119(2)(b) rejected without enquiry to the reasons for the delay and the justification given, only on the ground that the business was continuously running was without proper consideration-High Court ABCAUS Case Law Citation: ABCAUS 2238 (2018) (03) HC The petitioner by the instant writ petition had challenged the …
CBDT refusal to condone delay in filing return u/s 119(2)(b) cannot be contrary to the decision arrived at by another authority exercising analogous powers under the Income Tax Act. ABCAUS Case Law Citation: ABCAUS 2070 (2017) (09) HC The Grievance: The instant Writ Petition was filed under …
Deduction u/s 80IC denied for delay in filing return allowed by High Court. CBDT Order u/s 119(2)(b) denying to condone the delay of 46 days set aside. ABCAUS Case Law Citation: ABCAUS 2059 (2017) (09) HC The Grievance: The Petitioner firm had filed the instant petition under …
