2020 (9) TMI 926

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....R For the Petitioners : Mr. D. V. Pathy , Advocate For the Respondents : Mrs. Archana Sinha , Advocate JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) Petitioner has prayed for the following relief (s) : "i) the order dated 26.8.2011 for the assessment year 2002-03 (as contained in Annexure-4) passed by the respondent no. 1 under Section 10 (23C) (vi) or (via) of the Act be....

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.... 10(23C) (vi) and (via) of the Income Tax Act, 1969. Seeking such benefit, purportedly, petitioner submitted an application (Form No. 56D) before the authority on 31st of October, 2002. On record there is another application stated to have been filed on 4th of February, 2003. The Chief Commissioner, Income Tax I, Patna has dealt with the petitioner's claim, seeking exemption, vide impugn....

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....financial year immediately preceding the assessment year from which the exemption is sought. Thus, the application in Form No. 56D seeking exemption u/s 10 (23C)(vi) & (via) of the Income-tax Act, 1961 for the AY-2002- 03 should have been filed in the office of Chief Commissioner of Income-tax-I, Patna and not in the office of Commissioner of Income-tax-I, Patna, as CCIT-I, Patna is the appropriat....

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....d, it is evident that similar application(s) filed by the petitioner for the subsequent periods were dealt with by the competent authority. However, with respect to the year in question, it is the case of the Revenue that the application filed, if any, was not before the competent authority, and as such, none other than the authorized authority was under any obligation to deal with the same. We....