9911796707
TMI Blog2024 (10) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... 9(2)(b) - Permission of to file a revised return of income in order to declare income in accordance with law and condone delay in filing the revised return of income - HELD THAT:- In the present case, the order passed has entered into the merits which is not permissible. The order u/s 119(2)(b) of the Act is to be restricted insofar as condonation of delay. While merits may be taken note of, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for an extent beyond six years. But in the present case, the period sought to be condoned is within the period of six years and the authority to take note of the same appropriately and pass appropriate orders expeditiously. - THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV FOR THE PETITIONER: SRI. A. SHANKAR, SENIOR ADVOCATE FOR SRI. MADHUSUDHAN U.A, ADVOCATE FOR THE RESPONDENTS: SRI. Y.V. RAVIRAJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is further submitted that the returns ought to have been filed for the relevant financial year as on 31.03.2019 but due to covid pandemic there was delay and the return was filed on 31.10.2022 and such delay is less than six years. It is submitted that the delay ought to be condoned taking note of the circular dated 09.06.2015, wherein the provision for condonation is extended to six years and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 119(2)(b) of the Act is to be restricted insofar as condonation of delay. While merits may be taken note of, however the said aspect cannot be a conclusive aspect while dealing with the application under Section 119(2)(b) of the Act. 6. Accordingly, we set aside the order under Section 119(2)(b) of the Act as the Court also finds that the authority has taken a very restrictive and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Accordingly, the order at Annexure-'A' is set aside and matter is remanded for fresh consideration. The decision to be taken with in a period of three months from the date of receipt of certified copy of this order. 9. The petitioners are at liberty to file additional supplementary pleadings in support to their application under Section 119(2)(b) of the Act. Accordingly, the petition i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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