{"id":59733,"date":"2026-04-28T09:17:15","date_gmt":"2026-04-28T03:47:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lava-international-ltd-v-cbdt-2024-163-taxmann-com-148-2025-481-itr-795-delhihc\/"},"modified":"2026-04-28T09:17:15","modified_gmt":"2026-04-28T03:47:15","slug":"lava-international-ltd-v-cbdt-2024-163-taxmann-com-148-2025-481-itr-795-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lava-international-ltd-v-cbdt-2024-163-taxmann-com-148-2025-481-itr-795-delhihc\/","title":{"rendered":"Lava International Ltd. v. CBDT [2024] 163 taxmann.com 148 \/ (2025) 481 ITR 795 (Delhi)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Assessee\u00a0 filed application for condonation of delay in filing of return on time.\u00a0 CBDT refused to condone delay on ground that assessee was regularly filing belated return. On writ the Court held that the recital of facts clearly demolished any assertion of financial constraints that may have befallen assessee. Order refusing to condone delay for late filing of return was justified. (AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 119 : Central Board of Direct Taxes-Circular-Delay in filing of return-Financial crises-Delay can not be condoned for assesses negligence in filing the return on time-Order rejecting the application was affirmed. [S.80AC, 119 (2), 139, Art. 226]  <\/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":[21],"tags":[],"class_list":["post-59733","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fxr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59733","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=59733"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59733\/revisions"}],"predecessor-version":[{"id":59734,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59733\/revisions\/59734"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}