2003 (7) TMI 56

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..... ainable - we do not find any merit in these writ applications and, accordingly, the same are dismissed. - - - - - Dated:- 2-7-2003 - Judge(s) : NAGENDRA RAI., M. L. VISA. JUDGMENT Both the matters are connected ones and as such they have been heard together and are being disposed of by this common order. By order dated January 30, 2003, the Central Board of Direct Taxes has rejected the .....

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..... tions for condoning the delay in filing the application for refund on the ground of genuine hardship. The petitioner had come earlier before this court with a prayer that his applications for refund in both the cases were not being disposed of and this court directed the concerned authorities to dispose of the matter and, thereafter, the impugned orders have been passed (annexure 6 in both the .....

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..... and March 31, 1996. However, the returns were filed on October 9, 1998. It is further noticed that the assessee has deliberately filed his returns much after the due date only to escape the scrutiny assessment. For example for the assessment year 1993-94, the net profit shown by the assessee is very low. There is no audit report enclosed with the return. In the balance-sheet, the assessee has show .....

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