PCIT has no power to reject the application for condonation of delay in filing the income tax return on considering the merit of the case
The Kerala High Court while dismissing the writ petition has held that Principal Commissioner of Income Tax (PCIT) under section 119(2) (b) of the Income Tax Act, 1961 has no power to consider merits of claim while condoning delay in filing return. Best Ready Mix Concrete , the petitioner challenged the order passed by the…
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