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    <title>2011 (3) TMI 1335 - KERALA HIGH COURT</title>
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    <description>The court directed the petitioner to approach the CBDT for condonation of delay for the assessment year 2002-03. The CBDT was instructed to consider the petition within three months. The return for the assessment year 2003-04 was directed to be promptly disposed of by the 2nd respondent. The court emphasized the need for the CBDT to assess the reasons for the delay comprehensively before making a decision.</description>
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      <description>The court directed the petitioner to approach the CBDT for condonation of delay for the assessment year 2002-03. The CBDT was instructed to consider the petition within three months. The return for the assessment year 2003-04 was directed to be promptly disposed of by the 2nd respondent. The court emphasized the need for the CBDT to assess the reasons for the delay comprehensively before making a decision.</description>
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