2012 (6) TMI 652

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..... 961, to consider the desirability or expediency of granting relief under the Act, even after the expiry of the period of limitation provided under any specific provision and dispose of the matter on the merits in accordance with law. Writ petitions allowed. - 64116 of 2010 - - - Dated:- 17-11-2011 - NAGAMOHAN DAS H. N., J. JUDGMENT H. N. Nagamohan Das J.- 1. In these writ petitio .....

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..... er, CBDT reported in [1998] 233 ITR 663 (Karn) held as under : "Held, that the Central Board of Direct Taxes has sufficient powers under section 119(2)(b) of the Income-tax Act, 1961, to consider the desirability or expediency of granting relief under the Act, even after the expiry of the period of limitation provided under any specific pro- vision and dispose of the matter on the merits in ac .....

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