The Bench emphasised that authorities should not take a pedantic view and reject applications for condonation merely based on strict interpretations of procedural law
The Orissa High Court has directed the Income Tax Department to reconsider the delayed filing of Form-10B by a petitioner, stating that the explanation offered by the assessee constituted sufficient cause under Section 119(2)(b) of the Income Tax Act, 1961. Understanding Common Mode of Tax Evasion with Practical Scenarios, Click Here The petitioner, Joharimal High…
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