Petitioner’s Delay Explained: Entitled to Refund, Justice Prevails over Technicalities: Bombay HC

R. K. Madhani Prakash Engineers JV Vs Union of India (Bombay High Court) The petitioner would not have delayed the return as it was entitled for a refund Cause of justice should not be defeated for technicalities. The Hon’ble High Court of Bombay. The petitioner is a joint venture. It is undertaking works contract for MCGM. For assessment year 2016-2017, it filed its income tax return belatedly. There was a delay of 43 days. It was informed that the return could not processed as it had mentioned “AOP” instead of firm. This was corrected. The petitioner sought condonation from the Cen...