Kerala HC restores ‪Order u/s 119(2)(b) of Income Tax Act to decide on Matter of Condonation of Delay in Filing Appeal [Read Order]

The court restored the matter for the consideration of the Principal Commissioner of the Income Tax,who shall consider as to whether there was sufficient reason for condonation of delay
Kerala High Court - Income Tax - Section 119(2)(b) of Income Tax Act - Income Tax Act - Section 119(2)(b) of ITA - Taxscan

In a recent case, the Kerala High Court restored the ‪order under section 119(2)(b) of Income Tax Act, 1961 to decide on matter of condonation of delay in filing appeal. The court restored the matter for the consideration of the Principal Commissioner of the Income Tax,who shall consider as to whether there was sufficient reason for…

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