This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Refusal to Condone 13 day COVID Delay in Return Quashed for Non-Application of Mind
Case Law Details
- Case Name
- Rajgreen Infralink LLP Vs PCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Rajgreen Infralink LLP Vs PCIT (Gujarat High Court)
The Gujarat High Court examined a writ petition challenging an order dated 27.10.2023 by which the tax authority rejected an application seeking condonation of delay in filing the return of income for Assessment Year (AY) 2021–22 under Section 119(2)(b) of the Income-tax Act, 1961.
The petitioner is a Limited Liability Partnership engaged in real estate development in Surat. The original due date for filing the return of income for AY 2021–22 under Section 139(1) was 31.10.2021. Owing to the COVID-19 pandemic, this due date was extended t...
Author Info
