2014 (4) TMI 278

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... port of the audit was submitted on June 19, 2009 – the CIT has rightly held that the accounts were audited well in time and the assessee could have filed the return of income within the time stipulated u/s 139(1) of the Act - change of management cannot be a ground to condone the delay – there is no substance in the appeal – Decided against Assessee. - W.A. NO. 3025/2013 (T-IT) - - - Dated:- 6-1- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... diction to condone the delay in the matter of effecting refund of TDS, after extending an opportunity to the authorised representative of the petitioner who attended the inquiry and considering the averments set out in annexure B, extracted supra, was of the opinion that the explanation offered is far from satisfactory over the condonation of delay and accordingly by letter dated November 7, 2012, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X