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November 2024

Section 119(2): Condonation of delay — delay of two days in filing the Return of Income for Assessment Year 2021–22 — Allowed.

By Ajay R. Singh, Advocate
Reading Time 4 mins

18. M/s. Neumec Builders Pvt. Ltd. vs. The Central Board of Direct Taxes, New Delhi & Others

WP(L) No. 30260 OF 2024

Dated: 8th October, 2024. (Bom) (HC)

Assessment Years: 2021–22

Section 119(2): Condonation of delay — delay of two days in filing the Return of Income for Assessment Year 2021–22 — Allowed.

The Petitioner had made an application for condonation of delay on 13th August, 2022, for condoning the delay of two days in filing the Return of Income for Assessment Year 2021–22. Despite repeated reminders, the same had not been decided by the Assessing Officer/Respondent.

The period for filing the Return of Income for the Assessment Year in question was extended up to 15th March, 2022. It was submitted that the Return of Income was filed on 17th March, 2022, i.e., there was a delay of two days due to various reasons which were beyond

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