https://www.taxtmi.com/caselaws?id=237546 Where condonation of delay for filing returns affects deduction claims under Chapter IV-A, the matter should be placed before the competent statutory authority rather than decided on merits in writ proceedings. The court noted that the power to consider such relief lies with the CBDT under Section 119, and any delegate may act only if validly authorised. It therefore declined to examine the vires challenge or the deduction claims themselves, and directed the petitioners to submit the necessary applications and material to the CBDT for decision in accordance with law. en-us Wed, 31 Jul 2013 00:00:00 +0530 Mon, 30 Sep 2013 21:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237546 Where condonation of delay for filing returns affects deduction claims under Chapter IV-A, the matter should be placed before the competent statutory authority rather than decided on merits in writ proceedings. The court noted that the power to consider such relief lies with the CBDT under Section 119, and any delegate may act only if validly authorised. It therefore declined to examine the vires challenge or the deduction claims themselves, and directed the petitioners to submit the necessary applications and material to the CBDT for decision in accordance with law. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237546