HC condones delay in filing revised return as it would have caused genuine hardship to small transpo

IT : Where assessee filed a revised return after expiry of prescribed period wherein deduction of freight expenses was claimed, in view of fact that assessee had deposited TDS on said expenses during relevant year and, moreover, assessee being a small time transport operator, disallowance of huge amount of freight expenses would cause a genuine hardship, a case for condonation of delay in filing revised return belatedly was made out under section 119(2)(b)