2019 (1) TMI 1140

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....ellant dated 01.06.2016 refusing to condone the delay of 37 days in filing the Return of Income for the Assessment Year 2014-15. The respondent also sought for a further direction upon the appellants to accept Return of Income filed by them for the Assessment Year 2014-15 under Section 139(1) of the Income Tax Act, 1961 (for short the "Act"). The learned single Bench by the impugned order allowed the writ petition and set aside the order passed by the first appellant dated 01.06.2016. The Revenue is on appeal before us questioning the correctness of the impugned order. 3. We have heard Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for the Revenue and Mr.R.Sivaraman, learned counsel for the respondent/writ petitioner. 4. The....

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.... them initially were delaying the process of audit completion without proper reasons inspite of providing expert valuation report from other professional firm to satisfy their concerns. Thus, the respondent having left with no other alternative had to appoint another auditor, for which purpose, a No Objection Certificate was required to be obtained from the erstwhile auditor. 7. The Writ Court after considering the factual position as well as the decisions relied on either side held that the respondent cannot appoint a new auditor without getting a No Objection Certificate from the existing auditor and therefore, the respondent after getting No Objection Certificate from the erstwhile auditor had uploaded the Return of Income along wi....