Application u/s. 119(2)(b) to be considered without adopting pedantic technical approach: Gujarat HC

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 an individual and citizen of India and as such she is entitled to the fundamental rights enshrined in the Constitution of India.

It is the case of the petitioner that the draft return of income for the A.Y. 2022-23 was prepared whereby she is

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