Rohini Randhir Behl v. The Principal Commissioner of Income Tax Mumbai 17
Case brief
What is this about?
Condonation of delay; Section 119(2)(b) Income Tax Act 1961; revised return A.Y. 2021-22; rejection by Principal Commissioner of Income Tax Mumbai-17 quashed and set aside; medical hardship — breast cancer diagnosis 30.11.2020, surgery/chemotherapy/radiation at Breach Candy Hospital Trust December 2020 to September 2021; inadvertent errors in original return filed 23.11.2021 (misclassification of capital gains, omission of foreign asset disclosures); ITBA portal to be opened within three weeks, return within further three weeks; Assessing Officer free to scrutinise revised return on merits; Bombay High Court Writ Petition No. 3764 of 2025; disposed with no order as to costs.
What did the court decide?
Impugned Order dated 27.03.2025 quashed and set aside; delay in filing the Revised Return of Income for A.Y. 2021-22 condoned on medical grounds; Respondents directed to allow the Petitioner to file the Revised Return with Annexures on an ITBA portal to be opened within three weeks, the return to be filed within a further three weeks; order confined to condonation of delay and acceptance of the Revised Return; Assessing Officer at liberty to scrutinise the Revised Return on merits and process it in accordance with law; no order as to costs.