9911796707
TMI Blog2011 (11) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... by bank cannot be projected as a reason since separate share of each co-owners is a matter of agreement between the parties. Moreover, with respect to the A.Y. 1998-99 the same is beyond the scope of power conferred by Section 119(2)(b) since the same is beyond six years. Even for the later years, that is, 1999-2000 to 2001-02, hardship projected by the petitioners for condonation of delay is not genuine and cannot be countenanced. - writ petitions are dismissed. - WP (C) NO. 15925, 15979 & 15985 OF 2008 - - - Dated:- 21-11-2011 - K. VINOD CHANDRAN, J. Sajith Kumar V. and K.R. Sudhakaran Pillai for the Petitioner. P.K.R. Menon and George K. George for the Respondent. JUDGMENT 1. The writ petitioners were the co-owners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner thought it fit to hear the petitioners and passed Ext.P2 order again rejecting the claim. The counsel for the petitioners relying on Exts.P4, P5 and P6 would contend that they were issued with the same only on 28.2.2004 long after the assessment years and hence they were unable to file the returns and seek for refund of the amounts deducted from them as Tax Deducted at Source(TDS). Exts.P4, P5 and P6, I am afraid, are not TDS certificates and on being confronted with the same the petitioner's counsel sought for time to produce the TDS certificates issued by the Bank. The petitioner's counsel in all fairness produced the TDS certificate and has handed over the same across the Bar and I find that the same has been issued at the end of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culous explanation. I am in respectful agreement with the above proposition but however, going to the facts of the above case what has to be considered is the hardship projected by the petitioners and the genuineness of the same. As relied on by the petitioner Ext. P7 enumerates three reasons to elaborate the hardship to the petitioners in support of the application for condoning delay, which are extracted below:- 1. Mr. T. Abdurahiman, one of the Co-owners, who was dealing with the bank for obtaining TDS certificates, died and as a result the TDS certificate could not be collected on time. 2. And also, when the bank issued TDS certificates, one consolidated TDS certificate was issued and therefore each Co-owner could not file his/h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
