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Ignorance of Tax Law Not a Genuine Ground for Late Return Condonation: Delhi HC
Case Law Details
- Case Name
- Manjit Singh Dhaliwal Vs CIT International Taxation (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All High Courts, Delhi High Court
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Manjit Singh Dhaliwal Vs CIT International Taxation (Delhi High Court)
The Delhi High Court dismissed a writ petition challenging the rejection of an application seeking condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961 for filing the Income Tax Return (ITR) for Assessment Year (AY) 2020–21. The petitioner, a non-resident senior citizen residing in Canada, had sought condonation on grounds of lack of prior tax liability in India, unawareness of tax implications arising from sale of immovable property in India, health issues, COVID-related travel restrictions, and ignor...
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