G Thiagarajan v. The Commissioner of Income Tax
Income Tax – Condonation of delay – Revised return under section 139(5) – Application under Section 119(2)(b) dated 18.03.2026
Case brief
What is this about?
Madras High Court, WP No. 24696 of 2026, decided 09-07-2026 by Justice Senthilkumar Ramamoorthy. Petitioner G Thiagarajan sought mandamus for condonation of delay in filing revised return under section 139(5) of the Income Tax Act, 1961 via application dated 18.03.2026 under Section 119(2)(b). Held: condonation lies within the authority's discretion on genuine hardship; court cannot positively direct condonation. Petition disposed by directing the Commissioner of Income Tax to decide the application within six weeks; no costs. Keywords: condonation of delay, Section 119(2)(b), section 139(5), revised return, Income Tax Act 1961, writ of mandamus, six weeks.
What did the court decide?
First respondent directed to consider and dispose of the petitioner's application dated 18.03.2026 under Section 119(2)(b) within six weeks from receipt of a copy of the order; no order as to costs. Condonation of delay itself not directed, being within the authority's discretion.