ARTIST TREE PVT. LTD. vs CENTRAL BOARD OF DIRECT TAXES AND OTHERS

Authority: High Court Date: 2014-12-03 AY: 1997-98 Section: 119(2)(b), 139(1), 139(4), 139(9), 139(c)(i), 154, 119, 139 Acts: Income Tax Act 1961, Constitution of India Result: Assessee Citation: (2015) 273 CTR 0014 (Bom) : (2015) 113 DTR 0370 (Bom) : (2014) 369 ITR 0691 (Bom) : (2015) 228 TAXMA Justices: M.S. SANKLECHA, & M.S. SONAK, JJ Appeal No: WRIT PETITION NO. 3087 OF 2006
Whether the Central Board of Direct Taxes (CBDT) was justified in rejecting the application for condonation of delay in filing the Return of Income under Section 119(2)(b) of the Income Tax Act, 1961, on the grounds that the petitioner was a 'habitual late filer' and that the delay was to avoid scrutiny --- Held No. Whether the explanation offered by the petitioner for the delay constituted 'genuine hardship' warranting condonation --- Held Yes.

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