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PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN
Padam Raj Bhandari S/o Shri Ajit Raj Bhandari – Appellant
Versus
Union of India through the Secretary, Ministry of Finance, North Block, New Delhi – Respondent
ORDER :
1. This writ petition under Article 226 & 227 of the Constitution of India has been preferred claiming the following reliefs:
2. Any other appropriate writ, order or direction, which may be considered just and proper in the facts and circumstances of the case, may be issued in favour of the petitioner.”
2. The petitioner, who is an Insurance Surveyor, filed an application on 12.05.2016 seeking condonation of delay under Section 119(2)(b) of the Income Tax Act in order to claim a refund for the assessment year 2009-10 to 2014-15. However, the respondents rejected the application for condonation of delay on 27.02.2017.
3. Mr. T.C. Gupta, learned counsel appearing on behalf of the petitioner, submits that the petitioner, a senior citizen now aged about 72 years, faced genuine hardship, and thus, ought to have been granted benefit under Section 119(2)(b) of the
The court established that genuine hardship under Section 119(2)(b) of the Income Tax Act can be recognized based on the specific circumstances of the petitioner, including age and health, and that t....
The court established that genuine hardship under Section 119(2)(b) of the Income Tax Act can be recognized based on the specific circumstances of the taxpayer, including age and health, and that the....
The court held that 'genuine hardship' in income tax condonation applications should be construed liberally to prevent injustice caused by technicalities, especially in cases involving medical emerge....
The court ruled that 'genuine hardship' should be construed liberally in tax law for condonation of delays, promoting substantial justice, especially when no liability exists.
The court established that genuine hardship under Section 119(2)(b) should be assessed liberally, allowing for condonation of delay in exceptional circumstances.
The principle of 'genuine hardship' in tax matters requires a liberal interpretation, allowing condonation of delays in filing necessary forms when justified by personal circumstances, reinforcing fa....
The court ruled that 'genuine hardship' under Section 119(2)(b) should be interpreted liberally to ensure substantive justice, allowing for the condonation of delay in procedural submissions avoiding....
Application for refund', in this case is the return which was not processed as it was filed beyond the time specified in Section 139 of the Act.
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