Section 119(2)(b) Order passed without any reasoning remanded back to PCIT

Ramesh Kumar Shokeen Vs PCIT (Delhi High Court)

The case of Ramesh Kumar Shokeen vs PCIT, heard in the Delhi High Court, revolves around the rejection of the petitioner’s application for the condonation of delay in filing his income tax return (ITR) under Section 119(2)(b) of the Income Tax Act, 1961. The court found that the rejection order lacked reasoning, a requirement under the law, and couldn’t be supplemented by the Revenue’s counter affidavit.

Mr. Shokeen, a retired Indian Air Force personnel practicing as an advocate, filed his ITR for the Assessme

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