Court Denies Relief for Late Rental Income Returns; Single Consolidated TDS Certificate Insufficient Justification u/s 119(2)(b.

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....Relief u/s 119(2)(b) – return of rental income & TDS thereon filed late in year 2005 for A.Y.1998-99 to 2001-02 – issuance of one consolidated TDS certificate by bank cannot be projected as a reason since separate share of each co-owners is a matter of agreement between the parties..... - HC....