https://www.taxtmi.com/caselaws?id=23358 A writ of mandamus cannot be used to compel disposal of an earlier extension request under section 139(3) of the Income-tax Act where a later application for the same relief has already been acted on and the extension granted in substance. Once the subsequent application was allowed, the earlier request ceased to survive and no subsisting duty remained to be enforced. The court also noted that the request was made under the pre-amendment version of section 139(3), when discretion to grant extension existed. The petition was rejected because the earlier application had become infructuous. en-us Tue, 06 Mar 1990 00:00:00 +0530 Fri, 18 Dec 2009 15:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23358 A writ of mandamus cannot be used to compel disposal of an earlier extension request under section 139(3) of the Income-tax Act where a later application for the same relief has already been acted on and the extension granted in substance. Once the subsequent application was allowed, the earlier request ceased to survive and no subsisting duty remained to be enforced. The court also noted that the request was made under the pre-amendment version of section 139(3), when discretion to grant extension existed. The petition was rejected because the earlier application had become infructuous. Case-Laws Income Tax Tue, 06 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23358