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Delay Condoned Due to Late Statutory Audit: HC Sets Aside Assessment Order
Case Law Details
- Case Name
- Mahernagar Co-Op Housing Service Society Limited Vs Chief Commissioner of Income Tax (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Mahernagar Co-Op Housing Service Society Limited Vs Chief Commissioner of Income Tax (Gujarat High Court)
The Gujarat High Court considered a writ petition filed by a cooperative housing society seeking to quash two orders of the Income Tax Department: (i) the order dated 27 June 2024 refusing to condone a delay of 29 days in filing the return of income for Assessment Year (AY) 2018-19, and (ii) the intimation order dated 16 May 2019 issued under section 143(1). The society also sought permission to file a fresh return for AY 2018-19.
The petitioner argued that the delay was caused due to circ...





