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TMI Blog2019 (8) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax returns for the assessment year 2014-2015 to 2017-2018 along with an application u/s 119(2)(b) - HELD THAT:- All that is required for the 1st respondent is to consider whether it is desirable or expedient to allow the petitioner to file the returns for avoiding any genuine hardship. In the case on hand, the 1st respondent has considered whether there was a genuine hardship. Once the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Challenging an order passed by the Principal Commissioner of Income Tax under Section 119(2)(b) of the Income Tax Act, 1961, (for short the Act ), condoning the delay on the part of the 2nd respondent in filing the income tax returns for the assessment year 2014-2015 to 2017-2018, a third party has come up with the above writ petition. 2. Heard Mr.Peeyush Verma, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Obviously, what has driven the petitioner to take this step is that if the delay is not condoned, the 2nd respondent would be deemed to be a person who has not complied with law, inviting civil and penal consequences. In the event of penal consequences getting attracted his very entitlement to contest would have come to be in question. This is the motive behind the present writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) xxx xxx xxx (b) The Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorize {any income tax authority, not being a Commissioner (Appeals)} to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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