Back
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
QRS RETAIL LIMITED – Appellant
Versus
THE PRINCIPAL COMMISSIONER OF INCOME TAX – Respondent
| Table of Content |
|---|
| 1. petitioner challenged rejection of application. (Para 1) |
| 2. court analyzed proceedings and arguments regarding delay. (Para 2) |
| 3. court stressed the need to reconsider delay justification. (Para 3) |
JUDGMENT
The petitioner is a public limited company and is an assessee under the provisions of the Income Tax Act . For the assessment year 2020–2021, the petitioner was required to file its return of income under Section 139 (1) of the on or before 15.02.2021. According to the petitioner, the return could not be filed within time due to reasons attributable to the COVID-19 pandemic. Later, an application was submitted to permit the petitioner to submit the return after condoning the delay of 37 days. The said application, which was submitted under Section 119 (2)(b) of the , 1961, was rejected as per Ext.P8 order. This writ petition is submitted challenging Ext.P8.
2. I have heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents.
3. As far as the Ext.P8 order rejecting the application submitted by the petitioner under Section 119 (2)(b) of the Income Tax Act , 1961, is concerned, the reason shown for rejection is that the peti
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
