2023 (6) TMI 743

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.... Ms Priyanshi Desai. For the Respondents Mr. Suresh Kumar. P.C. : 1. Petitioner is impugning an order dated 13th January 2020 passed by CBDT under Section 119 (2)(b) of the Income Tax Act 1961 (the Act). The order has been passed on the facts of this case. Mr. Jain, though does not deny the facts as mentioned in the impugned order, states that these are the issues where CBDT should have t....

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....condonation of delay in filing the return of income for AY- 1998-1999. Petitioner had filed its original return of income beyond the stipulated period of 5th February 2002 claiming carry forward loss of Rs. 3,69,05,553/- and refund of Rs. 9,71,469/-. The stipulated date of filing the return of income was 1st October 1998. Petitioner in its application has submitted various reasons for delay in fil....

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....n 119(2)(b) of the Act has itself directed the officers to whom authority was granted not to entertain any condonation application for claim of refund/loss beyond 6 years from the end of assessment year for which such application / claim is made. 5. We find that even if there was some hardship to petitioner and the delay upto 27th December 2000 could be attributed due to reasons beyond the cont....