1999 (5) TMI 17

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....RIN J.---We had heard arguments in the Writ petition on May 11, 1999, and after hearing the parties allowed the writ petition for reasons to be recorded. We now proceed to give reasons for allowing the writ petition. The petitioner has filed this writ petition seeking setting aside of the order dated May 28, 1998, passed by the Commissioner of Income-tax, rejecting the petitioner's application ....

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....p to June 30, 1997, and the balance outstanding of sterling pounds 28,965 came to be realised by the petitioner-firm only on December 2, 1997. The petitioner-firm moved an application dated March 26, 1998, for extension of time. In the application itself, the petitioner indicated that the entire outstanding amount had been realised and deposited in the bank and formal extension of time, be granted....

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....d considered the matter. Learned counsel for the respondent has urged before us that the petitioner had failed to show any justification for the delay in filing the application and the order did not suffer from any error of jurisdiction and the court need not go into the merits of the matter in exercise of the jurisdiction under article 226 of the Constitution of India. Learned counsel for the res....

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....t was able to realise the outstanding payment by December 2, 1997. The petitioner has produced on record copies of the telephone bills as well as of the passport of its partner. Having considered the matter, we are of the view that the petitioner has made out sufficient cause for being granted extension of time. The Commissioner of Income-tax has taken a rather hypertechnical view in the matter....