M/S Sirez Limited vs Union Of India & Ors
Judges (2)
Counsel (5)
Parties (2)
Case Significance
M/S Sirez Limited vs Union Of India & Ors is a Delhi High Court decision dated December 8, 2025 (citation: ik-31083459). A digital marketing company challenged the rejection of its application for condonation of delay under Section 119(2)(b) of the Income Tax Act in filing its Income Tax Return, seeking reimbursement of TDS amount of Rs. 19,73,540. The delay was approximately 30 months, attributed to the accountant's poor health. The Delhi High Court dismissed the petition, holding that a delay of 30 months on such generic grounds could not constitute 'genuine hardship' warranting condonation, and that allowing The bench comprised Justices Madhu Jain and V. Kameswar Rao. The judgment was delivered by Justice V. Kameswar Rao. Counsel appearing: Bakshi Vinita (counsel for respondent), Medhurendra Sharma (counsel for petitioner), Rajiv Ranjan Mishra (counsel for petitioner), Santosh Kumar (counsel for petitioner), Vipul Agrawal (counsel for respondent).
Summary
A digital marketing company challenged the rejection of its application for condonation of delay under Section 119(2)(b) of the Income Tax Act in filing its Income Tax Return, seeking reimbursement of TDS amount of Rs. 19,73,540. The delay was approximately 30 months, attributed to the accountant's poor health. The Delhi High Court dismissed the petition, holding that a delay of 30 months on such generic grounds could not constitute 'genuine hardship' warranting condonation, and that allowing such condonation would amount to travesty of the legislative intent.
What was the outcome of M/S Sirez Limited vs Union Of India & Ors?
A digital marketing company challenged the rejection of its application for condonation of delay under Section 119(2)(b) of the Income Tax Act in filing its Income Tax Return, seeking reimbursement of...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-31083459)