Madras HC: Delay in Filing Tax Application to Be Reviewed

E. P. Muthukumar (HUF) Vs PCIT (Madras High Court)

Introduction: The Madras High Court has taken up the case of E. P. Muthukumar (HUF) vs. Principal Chief Income Tax (PCIT). The court’s decision was made at the time of admission, and it revolves around the delay in filing an application under Section 264 of the Income Tax Act against an assessment order dated September 24, 2021, for the assessment year 2017-18.

Detailed Analysis: The court acknowle

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