Gujarat High Court directs to Avoid Pedantic Approach while considering Petition u/s. 119(2)(b) Income Tax Act, Condones 1 Year Delay in Filing Return [Read Order]
It was viewed in Bombay Mercantile Co-op. Bank Ltd, the Bombay High Court had held that in matters of condonation of delay, a highly pedantic approach should be eschewed
In a recent case, the Gujarat High Court directed to avoid pedantic approach while considering petition under section 119(2)(b) Income Tax Act, 1961 and condoned one year delay in filing return. The petition was filed by Nirzari Amitbhai Mehta, seeking to condone over one year delay in filing of her income tax return for an…
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