2025 (4) TMI 650

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....CHU KURIAN THOMAS For the Petitioner: By Advs. Alexander Joseph Markos, Sri. Joseph Markos (Sr.), V. Abraham Markos, Abraham Joseph Markos, Isaac Thomas, P.G. Chandapillai Abraham, John Vithayathil, Nabeel Ahamed S. For the Respondent: Sri. Jose Joseph, Sr. SC. JUDGMENT BECHU KURIAN THOMAS, J. Petitioner challenges an order issued under Section 119 (2) of the Income Tax Act, 1961 [for sho....

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....e, when the Supreme Court had even condoned delay in most of the matters. It is also pointed out the Commissioner has taken a very rigid stance, instead of adopting a liberal approach. 4. I have heard Sri. Joseph Markos, the learned Senior counsel instruction by Sri. Alexander Joseph Markos, the learned counsel for the petitioner as well as Sri. Jose Joseph, the learned Standing Counsel for respo....

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....eme Court had, in Re Cognizance for Extension of Limitation (2021 (5) KLT 689) suo motu, extended the time for filing various applications in judicial and quasi judicial proceedings. Though the respondents have objects to the applicability of the said judgment, to the filing of an audit report, I am of the view that principles embodied in the said judgment of the Supreme Court could be adopted, es....