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Delay in Revised Income Tax Return Condoned Due to Audit Error & Pandemic Disruption
Case Law Details
- Case Name
- Perks Links And Services Private Limited Vs PCIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Bombay High Court
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Perks Links And Services Private Limited Vs PCIT (Bombay High Court)
Bombay High Court considered a writ petition challenging an order dated 29 January 2025 that rejected an application seeking condonation of delay in filing a revised/rectified return of income for Assessment Year 2018–19 under Section 119(2)(b) of the Income-tax Act, 1961. The petition also challenged an intimation dated 17 November 2019 issued under Section 143(1), by which a refund due to the assessee was reduced by ₹25,52,814.
The petitioner had filed its tax audit report for AY 2018–19 on 30 October 2018 and its ret...
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