2017 (9) TMI 1160

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER Heard Mr.S.Devanathan, the learned counsel appearing for the petitioner and Mr.A.P.Srinivas, the learned Senior standing counsel appearing for the respondents. 2. The petitioner in this writ petition as impugned order passed by the third respondent dated 31.10.2003 by which the petitioner's application filed under Section 119(2)(d) of the Income Tax Act, 1961 has been rejected on the grou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-. However, with respect of the application filed for condonation of delay in filing the return for the assessment year 1996 - 97 which appears because the reason claim of Rs. 1,63,190/- on account of the jurisdictional hierarchic, the matter have to go before the third respondent. The third respondent rejected the same by an order passed during April 2003, this was put to challenge the petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the returns for the assessment year 1996 - 1997 filed along with returns for the period 1997 - 1998 seeking condonation was dismissed by passing the impugned communication without giving opportunityto the petitioner on the ground that the reason was not valid. According the petitioner, the third respondent is not the competent authority to pass the impugned order. 4. In any event, the fact re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner belated for the assessment year 1997 - 98 was considered as the relief granted. This so -- of the said year under Section 119(2)(b) should be equally acceptable for the assessment year 1996 - 97 and merely because on account of jurisdiction hierarchic another authorities superior to the authority to decide the matter of the year 1997 - 98 to take a decision, the such decision cannot be c....