https://www.taxtmi.com/caselaws?id=21131 The court upheld the Central Board of Direct Taxes' decision to reject a private limited company's application for relief under section 119(2)(b) of the Income-tax Act. Despite the petitioner's arguments and reference to a previous judgment, the court found that the Board had appropriately evaluated the case, conducted a fair hearing, and acted within its authority. The court emphasized that the Board was not obligated to provide detailed reasons for the rejection as long as it demonstrated consideration of the matter, leading to the dismissal of the writ petitions challenging the decision. en-us Wed, 07 Nov 1990 00:00:00 +0530 Fri, 20 Nov 2009 12:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21131 The court upheld the Central Board of Direct Taxes' decision to reject a private limited company's application for relief under section 119(2)(b) of the Income-tax Act. Despite the petitioner's arguments and reference to a previous judgment, the court found that the Board had appropriately evaluated the case, conducted a fair hearing, and acted within its authority. The court emphasized that the Board was not obligated to provide detailed reasons for the rejection as long as it demonstrated consideration of the matter, leading to the dismissal of the writ petitions challenging the decision. Case-Laws Income Tax Wed, 07 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21131