IMP CASE
Lodhi Property Co Ltd 2010 (Del)
Assessee, to file ITR of Loss, reachd at room of Central Revenue Bldng whr his return was2b accepted bcoz he was sent frm1room to another.
So,ITR not accepted.
Next day,ITR along wid letter of circumstnces delivered2office of DCIT.
CBDT,by non-speaking order rejected the request of assessee2condone delay u/s119.
HC Decision:Its genuine hardship on assessee so 1day delay has 2b condoned byCBDT u/s119(2)(b) ANY OTHER RELIEF UNDER THE ACT
Lodhi Property Co Ltd 2010 (Del)
Assessee, to file ITR of Loss, reachd at room of Central Revenue Bldng whr his return was2b accepted bcoz he was sent frm1room to another.
So,ITR not accepted.
Next day,ITR along wid letter of circumstnces delivered2office of DCIT.
CBDT,by non-speaking order rejected the request of assessee2condone delay u/s119.
HC Decision:Its genuine hardship on assessee so 1day delay has 2b condoned byCBDT u/s119(2)(b) ANY OTHER RELIEF UNDER THE ACT
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