S. 119 : Central Board of Direct Taxes-Circular-Return—Condonation of delay—Genuine hardship—Audit report was made available on 9th Sept., 2019 i.e., 5 months prior to the COVID outbreak— No reasonable cause-Rejection of application is up held-Writ petition is dismissed. [S. 119(2)(b), 139, 234F, Art. 226]
S208 Kanjanaickenpatty Primary Agricultural Cooperative Credit Society Ltd. v. Chief CIT (2025) 342 CTR 335 / 245 DTR 144 (Mad)(HC)