Case Law Details
Case Name : Lodhi Property Company Ltd. Vs. Under Secretary (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Lodhi Property Company Ltd. Vs. Under Secretary, (ITA-II), Department of Revenue (2010] 323 ITR 0441 (Del.)
The assessee filed his return of income which contains a claim for carry forward of losses a day after the due date. The delay of one day in filing the return of income was due to the fact that the assessee had not reached the Central Revenue Building on time because he was sent from one room to the other and by the time he reached the room where his return was to be accepted, it was already 6.00 p.m. and he was told that the return would not be accepted because the counter had been clos...
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A.O. has authority to condone delay in case of genuine hardship.