Delay in filing of return condoned as assessee was ignorant about TDS deducted

Navinbhai Bhagubhai Patel Vs Union of India (Gujarat High Court) Gujarat High Court held that non-filing of Income Tax Return as ignorant about deduction of TDS on account of land acquisition reasonable. Accordingly, delay condoned and petitioner allowed the file the income tax return of the relevant year. Facts- The petitioner is an individual and had no taxable business income till the year 2022-23. Therefore, he was not required to file Income Tax Return till A.Y. 2022-23, as per the provision of Section 139(2) of the Act. Notably, land of the petitioner was acquired under the provision of...