2011 (1) TMI 1334

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....or the Respondent:- Sri M.V. Seshachala, Advocates., ORDER The petitioner, being aggrieved by the order of the respondent dated 19.08.2008 has preferred this writ petition to issue a writ directing the respondent to accept the return of income filed belatedly and grant refund of tax amount and, for such other relief. 2. The petitioner is a Co-operative Society registered under the Co-oper....

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....W.P. 520/1993 on 16.06.1998, the Co-operative Society Audit Department concluded the audit for all the subsequent under Section 119(2)(b) of the Act for condonation of delay in filling the returns and acceptance of the return and, to grant refund of tax amount following the due process of law. The same was rejected by the respondent. Hence, this petition. 3. heard. 4. According to the learne....

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....Officer or the Commissioner of Income Tax-1^st respondent has no power to condone the delay beyond six years and it is only the Board that could entertain the matter in case of delay. 6. The Circular dated 16.05.2001 in No. 08/01 provides for the producer for condonation of delay in belated claims for refund. It also provides that the Commissioner of Income Tax has power to condone delay in cas....

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....nt Income Tax authorities, will apply to condonation of delay in the case of claim of carry forward losses. 7. In the case on hand, the grievance of the petitioner is that due to stumbling block, the income audited was subject to the re-auditing at the instance of the Department. However, this Court has cancelled the order of re-auditing at the first instance. As such, there was a delay in seek....