2018 (3) TMI 1160

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....D E R 1. The petitioner M/s. Suman, Bengaluru has filed this writ petition against the order dated 18/12/2017 passed by the Respondent - Principal Commissioner of Income Tax-5, Bengaluru, rejecting the Application of the petitioner assessee under Section 119(2)(b) of the Income Tax Act, 1961, seeking condonation of delay in payment of 3rd Instalment of the tax amount declared by the petitioner ....

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....ed order dated 18/12/2017 is quoted below for ready reference: "4.0. In your petition for condonation of delay in payment of tax in the last instalment, you have stated that the payment was not made on or before 30th September on account of impression in your mind that the last date for payment of such instalment was 30th November. Thus, your case falls within the reasons mentioned in clause....

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....mit could not be extended for compliance by way of payment of due amount, but the Revenue Authorities were directed to refund or adjust the amounts already deposited by the assessee in purported compliance with the Scheme to the concerned assessee in accordance with law. 5. Para.14. of the aforesaid judgment of the Hon'ble Supreme Court is quoted below for ready reference. "14. As a conseque....

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....cipal Commissioner and Section 119(2)(b) of the Act does not apply in the facts and circumstances of this case. 7. Having heard the learned counsels for the parties, this Court is of the opinion that there is no justification or reason for invoking the extra-ordinary jurisdiction of this Court under Article 226 of the Constitution for interference in the matter of relaxation or extension of tim....