| COURT: | Bombay High Court |
| CORAM: | M. S. Sanklecha J, M. S. Sonak J |
| SECTION(S): | 119(2)(b) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Condonation of delay, genuine hardship |
| COUNSEL: | A. Vissanji, S. J. Mehta |
| DATE: | December 3, 2014 (Date of pronouncement) |
| DATE: | December 4, 2014 (Date of publication) |
| AY: | 1997-98 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 119(2)(b): The expression 'genuine hardship' should be construed liberally, particularly in matters of entertaining of applications seeking condonation of delay. | |
(i) The expression ‘genuine hardship’ came up for consideration of the Supreme Court in case of B.M. Malani (supra), wherein, by reference to New Collins Concise English Dictionary, the Supreme Court accepted the position that ‘genuine’ means not fake or …
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