2020 (8) TMI 22

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....harchandani, Advocates.  Respondents Through: Mr.Ravi Prakash with Mr.Farman Ali, Mr.Aman Malik and Mohammad Shahan Ulla, Advocates for UOI. Mr.Deepak Anand, Sr.Standing Counsel for Income Tax Deptt. with Mr.Vipul Agarwal. J U D G M E N T MANMOHAN, J: (Oral) C.M.No.17065/2020 Exemption allowed, subject to all just exceptions. Accordingly, the present application stands dispo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No.2 till date. 4. Learned counsel for petitioner submits that respondent No.2 has failed in its statutory duty by not adjudicating the petitioner's rectification application dated 21st February, 2019 within the time stipulated in Section 154(8) of the Income Tax Act, 1961. He states that the statutory limitation period of six months for deciding the rectification application had expired on 31....