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Calcutta HC Quashes PCIT Order as CBDT Alone Could Decide Form 10-IC Delay for AY 2024-25
Case Law Details
- Case Name
- Nilgiri Vanijya Private Limited Vs PCIT (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2024-25
- Courts
- All High Courts, Calcutta High Court
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Nilgiri Vanijya Private Limited Vs PCIT (Calcutta High Court)
The Calcutta High Court considered a writ petition challenging the legality of an order dated 18.02.2026 passed under Section 119(2)(b) of the Income-tax Act, 1961 for Assessment Year 2024-25. The principal issue was whether the Principal Commissioner of Income Tax (PCIT) was authorised to entertain an application for condonation of delay in filing Form 10-IC for AY 2024-25 in the absence of a specific CBDT circular authorising such condonation, when CBDT Circular No. 17/2024 dated 18.11.2024 covered only AYs 2020-2...
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