Kerala HC Sets Aside IT Order, Allows Rectification of Returns

S. Umesh Shenoy Vs PCIT (Kerala High Court)

Introduction: The Kerala High Court recently set aside an income tax order in Exhibit P-6 dated 09.06.2023, rejecting a petitioner’s application for condoning the delay in filing the return of income for the assessment year 2016-17. The court’s decision allows the petitioner to rectify the returns.

Grounds for Petition: The petitioner filed the application seeking condonation of the delay on 31.05.202

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