2023 (8) TMI 829

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....Shambhu Chopra, learned Senior Counsel, assisted by Ms. Mahima Jaiswal leaned counsel for the petitioner and Sri Gaurav Mahajan learned counsel for the Department. 2. The petitioner filed two Income Tax returns for the assessment years of 1994-95 & 1995-96 on 30.3.1998 with a delay of 1095 days & 730 days respectively. The last dates of filing of those returns for the assessment years 1994-95 & 1....

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....nd the case would have been decided on merits. 5. Learned counsel for the petitioner, therefore, submits that when the case was being decided after more than 20 years it did not lie in the mouth of the official who passed the order to say that the record could not be located and, therefore, the case could not be decided. 6. Learned counsel for the petitioner has submitted that no notice etc. was....

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....er shall also be afforded an opportunity of proper hearing. 9. Having heard the learned counsel for the petitioner and the learned counsel for the Department we are of the view that when the delay condonation application was filed on 30.3.1998 then the applications ought to have been decided within the time provided by the Act. The Court is definitely of the view that at that point of time all th....