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Section 119(2)(b) doesn’t empower PCIT to consider merits of claim of income
Case Law Details
- Case Name
- Best Ready Mix Concrete Vs PCIT (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Best Ready Mix Concrete Vs PCIT (Kerala High Court)
Kerala High Court held that section 119(2)(b) of the Income Tax Act doesn’t empower Principal Chief Commissioner/ Principal Commissioner of Income Tax to consider the merits of the claim of income, loss, etc.
Facts- The present writ petition has been filed impugning the order passed by the Principal Commissioner of Income Tax, Kozhikkode u/s. 119(2)(b) of the Income Tax Act, 1961 rejecting the application of the petitioner for condonation of delay of one day in filing the income tax return for the assessment year 2021-22.
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