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Condonation of delay in filing return couldn't be rejected if assessee established genuine hardship: HC

March 16, 2018[2018] 93 taxmann.com 194 (Karnataka)/[2018] 256 Taxman 167 (Karnataka)
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IT : Where explanation offered by assessee for delay in filing return of income was acceptable and genuine hardship was established, rejection of application for condonation of delay under section 119, for some lapse of assessee was not justified

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