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TMI Blog2018 (5) TMI 1699X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent without providing an opportunity of hearing to the petitioner - Held that:- The returns filed by the assessee was wrongly declared by the Income tax Department as invalid return u/s 139(9) - since the time having been lapsed for scrutinizing the returns, this Court deems it proper to direct respondent No.2 to scrutinize the returns and if the petitioner is entitled to a refund - thus r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction to the second respondent to process the return filed by the petitioner and grant of refund due to it. 2. It is the grievance of the petitioner that the returns filed by the petitioner was declared as invalid in terms of Section-139(9) of the I.T. Act 1961; the petitioner was advised to file corrected return of income by 31.03.2013. The petitioner explained that there is no mistake and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction-119(2)(b) of the Act for the reason that the assessee s case does not fall under the condition prescribed under the Circular-9 of 2015, as the return of income was filed well in time. Hence, if a direction is issued by this Court to respondent No.1 to scrutinize the returns filed by the petitioner, the same shall be complied with, subject to the petitioner undertaking before this Court that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of hearing to the petitioner, which constrained the petitioner to approach this Court. It was obligatory on the part of the Department to scrutinize whether the returns filed by the petitioner was well within time. As observed by the third respondent as per Annexure-J to the writ petition, the time now having been lapsed for scrutinizing the returns, this Court deems it proper to direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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