2017 (5) TMI 124

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....artha Singh, Advocates For the Respondents : Mr. Zoheb Hossain, Advocate ORDER CM No. 12389/2017 (for exemption) 1. Allowed, subject to all just exceptions. 2. The application stands disposed off. W.P.(C) 2845/2017 & CM Nos. 12387-88/2017 3. Issue notice. Mr. Zoheb Hossain, learned counsel accepts notice on behalf of the respondents. 4. With the consent of the parties, the ....

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....dition of the petitioner, the returns had not been filed properly disclosing the relevant particulars. This Court realising the CBDT's power under Section 119 (2) (b) of the Act, relegated the matter to the AO to consider the matter afresh. Subsequently, the petitioner approached the CBDT seeking condonation of delay in the filing of the revised return which according to her would have clarified t....

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....ii) It may also be mentioned that legalizing petitioner's revised return at this juncture by the Board would lead to alteration in income returned by the petitioner's and may, thus, amount to interference in giving effect to order of Hon'ble Delhi Court by the Assessing Officer. 4. Therefore, as petition under section 119 of the Act is not maintainable in this case, the above peti....

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....ders, instructions and directions of the Board : Provided that no such orders, instructions or directions shall be issued- (a) so as to require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or" 8. In this case, the petitioner's request was limited, and if one may say so, uncontroversial and that the CBDT was....