On writ against the rejection of application for condonation of delay in filing of return and refund, the Honourable Court remanded back to decide on merit condoning the delay in filing of return of 104 days.
K.C. Antony v. PCIT (2023) 330 CTR 338/ 148 taxmann.com 28 (Ker)(HC)
S. 119 : Central Board of Direct Taxes-Instructions-Circular-Refund-Condonation of delay Belated return beyond period specified in section 139-Delay is directed to be condoned-Matter remanded. [S.119(2)(b), 139 237, 244A, Art. 226]