2003 (6) TMI 9

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....lock assessment order, which is pending before the Commissioner of Income-tax (Appeals), Agra, respondent No. 2. An application filed under section 220(6) of the Income-tax Act, 1961, has been rejected by the Assistant Commissioner of Income-tax, Central Circle, Agra, respondent No. 1, after a period of more than one year, on the ground that more than a year has passed and he had not deposited the....

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....L. Hirday Narain v. ITO [1970] 78 ITR 26; AIR 1971 SC 33, had held that the discretion which has been conferred on the income-tax authorities has to be exercised judiciously. In the present case a perusal of the impugned order shows that discretion which has been exercised by respondent No. 1 in rejecting the application, does not give any reason nor has it been exercised judiciously. In this view....