Gujarat High Court Revives Tax Revision Plea of Alzheimer’s Patient

The Gujarat High Court revived a revision petition filed under Section 264 of the Income-tax Act by an 82-year-old woman who failed to submit her return for AY 2017–18 due to Alzheimer related ailments. 

The authority had rejected her plea by invoking Section 139, holding that the delay could not be condoned.

The Court held that the revisional jurisdiction under Section 264 is meant to remedy hardship and should not be denied on technical grounds, particularly when the petitioner’s medical condition was undisputed. 

The Court set aside the rejection order and remanded the matter for fresh consideration in accordance with the law.

[Shushilaben Jayantibhai Patel v Principal Commissioner of Income Tax Vadodara–1 & Anr]