Condonation of Delay for Filing Return of Income u/s 119(2)(b)
Delhi High Court | Judgment dated 23 December 2025 W.P.(C) 19589/2025 & CM Appl. 81894/2025 Manjit Singh Dhaliwal versus Commissioner of Income Tax (International Taxation)-01, New Delhi The Delhi High Court examined the scope and limits of the power of condonation of delay under section 119(2)(b) of the Income-tax Act, 1961, in the context of … Read more