Application u/s. 119(2)(b) to be considered without adopting pedantic technical approach: Gujarat HC
Case Law Details
Case Name : Nirzari Amitbhai Mehta Vs PCIT (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 3188 of 2024
Date of Judgement/Order : 01/10/2024
Related Assessment Year : 2022-23
Courts :
All High Courts Gujarat High Court
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Nirzari Amitbhai Mehta Vs PCIT (Gujarat High Court)
Gujarat High Court held that application filed u/s. 119(2)(b) of the Income Tax Act should be considered without adopting any pedantic technical approach. Accordingly, belated return filing permitted by exercising powers u/s. 119(2)(b).
Facts- The petitioner is
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