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Showing contexts for: flood direction in Dcit Cent. Cir. -7(3), Mumbai vs Palava Dwellers Pvt. Ltd. , Mumbai on 20 February, 2020Matching Fragments
26. We also noticed that the Hon'ble Madras High Court in the case of CBDT v. Regen Infrastructure & Services (P.) Ltd., [75 taxmann.com 135] condoned delay of one day in uploading the return of income. The facts in this case, the assessee had uploaded its return sometime immediately past midnight on 15.10.2010 i.e. last date of filing return due to floods. The CBDT rejected the application seeking condonation of delay on the ground that there were no floods and hence, the assessee could have easily filed its return in the normal period. The Hon'ble Single judge had ITA No. 2147 & 2348/MUM/2018 (A.Y: 2014-15) Lodha Developers Limited {since merged M/s. Palava Dwellers Pvt. Ltd.,} come to the conclusion that the ends of justice would be served better by setting aside the order of the CBDT and directed the Assessing Officer to consider the return of income filed by the assessee on merits. On these facts the Hon'ble Division Bench of the Madras High Court on a writ appeal held as under: