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Ground of ill health without any cogent material for condonation of delay not sustainable

Case Law Details

Case Name
Mrs. P. S. Rajeswari Vs Assistant Commissioner Of Income Tax (Madras High Court)
Date of Judgement/Order
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Brief facts of the Case: On 10-01-2008 search was conducted u/s 132 at the business place of appellants and all the documents ,papers books of accounts were seized. On 26-08-2008 the properties belonging to the appellants were in Kocthiparai village were attached and notice u/s 153A was served on assessee for block assessment on 29-08-2008.On 24-11-2008 appellants had made a representation to release the property document so that they can sell it off and pay the dues to respondant .On 05-08-2009 appellants have filed their return of income but tax was not paid on the admitted income. AO has pa...
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