2024 (6) TMI 1231

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....ICE PUSHPENDRA SINGH BHATI AND HON'BLE MR. JUSTICE MUNNURI LAXMAN For Petitioner(s) : Mr. Vinay Kothari Mr. Ayush Goyal For Respondent(s) : Mr. K.K. Bissa ORDER PER 1. The petitioner in this writ petition emerges the facts that the petitioner is the proprietor of the firm, who is engaged in trading of herbs and certain plants required for Ayurved. The firm was registered under the Centr....

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.... pointed out that the reason for the delay includes the crashing of the computer at the time of preparation of the accounts and then the same was required to be recomputed. He further submits that the respondents had ample power particularly under Section 119 (2) (b) of the Act of 1961 and thus such a small delay in a peculiar matter ought to have been condoned. 3. The counsel for the respondents....

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....LAR 9/2015 [F.NO.312/22/2015-OT], DATED 9-6-2015 ...... 5. The powers of acceptance/rejection of the application within the monetary limits delegated to the Pr.CCsIT/CCsIT/Pr.CsIT/CsIT in case of such claims will be subject to Following conditions: i. At the time of considering the case under Section 119 (2) (b), it shall be ensured that the income/loss declared and/or refund claimed is co....