Case Law Details
Case Name : Sitaldas K. Motwani Vs DGIT (International Taxation) (Bombay High Court)
Appeal Number : Writ Petition No. 1749 of 2009
Date of Judgement/Order : 15/12/2009
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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RELEVANT PARAGRAPH
15. The phrase “genuine hardship” used in Section 119(2) (b) should have been construed liberally even when the petitioner has complied with all the conditions mentioned in Circular dated 12 the October,1993. The Legislature has conferred the power to condone delay to enable the authorities to do substantive justice to the parties by disposing of the matters on merit.
The expression “genuin
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