Search Results Page
Search Results
1 - 10 of 14 (0.43 seconds)Section 92CD in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 153C in The Income Tax Act, 1961 [Entire Act]
L. Harday Narain vs Commissioner Of Income-Tax, U.P. on 8 September, 1964
1. L. Hirday Narain v. ITO, reported in (1970) 2 SCC 355
https://www.mhc.tn.gov.in/judis
11/19
W.P.No.3425 of 2024
whether the admission of a claim for exemption, refund or other relief after
expiry of the period specified for making such claim of exemption, refund or
other relief is “desirable”, or “expedient” to avoid “genuine hardship”. In other
words while exercising the power under Section 119(2)(b) of the Act, the
Authority in the present case ought to have taken into account whether the
request to admit the claim of option under Section 115BAA of the Act , after
the expiry of the period specified under Sub Section(2) to Section 115BAA, is
“desirable” or “expedient” to avoid “genuine hardship”