Sec. 139 of the Income-tax Act, 1961 — Return of income - The petitioner's family is a great tragedy inasmuch as his daughter who was then only 2 years old, was diagnosed with a serious cancerous ailment and he had to run from hospitals to hospitals for treatment of his child and the petitioner could not concentrate on his business activities, which resulted in the delay in submissions of the returns. The respondent vide impugned order issued under Sec.119(2)(b) of the Act, rejected the plea for condoning delay in filing returns of the income tax for the assessment years in question. The matter is remitted to the 1st respondent for consideration of all the matters afresh and after taking into account the additional materials that being produced by the petitioner without any further delay. - DAISON JOSEPH V/s PR. CIT - [2020] 272 TAXMAN 051 (KER)