Summary
- The Punjab and Haryana High Court has dismissed Rijwan's appeal, refusing to condone a 441-day delay in filing for AY 2014-15 due to insufficient explanation.
- The court found that the appellant's reliance on his tax consultant’s personal circumstances did not justify the delay, highlighting a lack of diligence on Rijwan's part.
- The Assessing Officer had previously completed a best-judgment assessment under Section 144, resulting in a significant income addition.
- This ruling underscores the importance of timely action and adequate justification in tax appeals, reinforcing strict adherence to statutory deadlines.
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