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IN THE HIGH COURT OF ORISSA AT CUTTACK
HARISH TANDON, MURAHARI SRI RAMAN
Reserve Bank Employees Co-operative Credit Society Limited., Represented by Secretary, Sri Susanta Kumar Mohapatra, Son of Subash Chandra Mohapatra – Appellant
Versus
Principal Chief Commissioner of Income Tax, Odisha Region, Odisha, Bhubaneswar Aayakar Bhawan, Rajaswa Vihar, Bhubaneswar – Respondent
| Table of Content |
|---|
| 1. challenge to delay in income return filing. (Para 1 , 2) |
| 2. court's analysis of pccit's discretion. (Para 3 , 6) |
| 3. petitioner's arguments on genuine hardship not considered. (Para 4) |
| 4. opposition's argument on historical non-filing. (Para 5) |
| 5. overview of judicial approach to taxpayer relief. (Para 7) |
| 6. judgment overruling pccit's rejection, allowing writ. (Para 8 , 9 , 10) |
JUDGMENT :
MURAHARI SRI RAMAN, J.
Challenging the legality and propriety of Order dated 13.06.2024 (Annexure-3) passed by the Principal Chief Commissioner of Income Tax, Odisha Region, refusing to condone the delay in furnishing return of income pertaining to the Assessment Years 2018-19 to 2022-23, exercising power under Section 119(2)(b) of the INCOME TAX ACT , 1961, the petitioner has approached this Court by filing this writ petition craving to invoke extraordinary jurisdiction under Article 226/227 of the Constitution of India with the following prayer(s):
“Under the above mentioned facts and in the circumstances of the present case, it is most respectfully prayed that this Hon'ble Court may be graciously pleased to admit this petition, call for and peruse the relevant records and after hearin
The Principal Chief Commissioner of Income Tax must consider genuine hardship when evaluating applications for condonation of delay in filing returns under Section 119(2)(b), and arbitrary refusals u....
The court established that genuine hardship under Section 119(2)(b) should be assessed liberally, allowing for condonation of delay in exceptional circumstances.
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