{"id":1083,"date":"2018-05-31T11:09:11","date_gmt":"2018-05-31T11:09:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/babulal-mohanraj-jain-v-cbdt-2018-253-taxman-170-bom-hc\/"},"modified":"2018-07-01T13:21:08","modified_gmt":"2018-07-01T13:21:08","slug":"babulal-mohanraj-jain-v-cbdt-2018-253-taxman-170-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/babulal-mohanraj-jain-v-cbdt-2018-253-taxman-170-bom-hc\/","title":{"rendered":"Babulal Mohanraj Jain  v. CBDT  (2018) 253 Taxman 170 \/164 DTR 209\/ 302 CTR 463  (Bom) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that , delay in filing the return was\u00a0 as the assessee was searching for his brother who was swept away while crossing flood river. As the circumstances were beyond the control of the assessee the CBDT was directed to reconsider the application for condonation of delay . ( AY.2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.139: Return- Delay in filing of return- Reasonable  cause- Court directed the CBDT to  reconsider the application for condonation of delay as the as the circumstances were beyond the control of the assessee.  [ S.80AC, 80IB, 119 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1083","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ht","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1083","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1083"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1083\/revisions"}],"predecessor-version":[{"id":1580,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1083\/revisions\/1580"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}