2019 (7) TMI 2019

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....r the Respondents : Abhijeet Shrivastava JUDGMENT Shri Sanjay Lal, learned counsel for the petitioner. Shri Abhijeet Shrivastava, learned counsel for the respondent No.1. I.A.No.3498/2019 for recalling order dated 5.3.2019, is dismissed as not pressed, as the learned counsel for the respondent submits that he does not wish to press this application. Heard on the question of admissio....

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....observed that the issue of filing of returns after the date prescribed by law was taken up by the respondent before this Court by filing W.P.No.21190/2015 and this Court by order dated 30.6.2016, allowed the petition setting aside the order passed by the Central Board of Direct Taxes and condoned the delay on the part of the respondent in filing returns. Admittedly, the order passed by this Court ....

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....lved in construction of roads as a contractor and, therefore, as he was only a works contractor, the benefit of the provisions relating to work undertaken for infrastructural development would not have been availed by the respondent and has wrongly been allowed by the Settlement Commission. From a perusal of the order, it is apparent that the Settlement Commission has discussed these aspects ex....