Court Rules Third Parties Cannot Challenge CBDT's Discretion on Delay Condonation u/s 119(2)(b) for Income Tax Returns.

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....Raising objection by the third party against Condonation of delay in filing the income tax returns by CBDT- one voter(petitioner) objected condonation against Member of Lok Sabha - Once the discretion available u/s 119(2)(b) has been exercised, there is no scope for this Court to interfere with such discretion, especially at the instance of a third party who has no locus standi to challenge the impugned order....