Considering merits of matter while deciding condonation application u/s. 119(2)(b) not justified

Veni Karunakumari Reghuvaran Vs PCIT (Kerala High Court) Kerala High Court held that considering merits of the matter while deciding application for condonation of delay for filing revised returns not justified. Accordingly, order set aside and application for condonation of delay under section 119(2)(b) of the Income Tax Act 1961, are to be restored back. Facts- This writ petition has been filed challenging orders issued by the Principal Commissioner of Income Tax, Thiruvananthapuram, u/s. 119(2)(b) of the Income Tax Act 1961, principally on the ground that the application for extension of ti...