2024 (10) TMI 752

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..... >THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Ms.N.V.Lakshmi, Mr.N.V.Balaji For the Respondent: Dr.B.Ramaswamy, Senior Standing Counsel COMMON ORDER An order rejecting an application under Section 119(2)(b) of the Income Tax Act, 1961 (the Income Tax Act) is the subject of challenge in W.P.No.7329 of 2024. In W.P.No.7333 of 2024, the consequential intimation under Se .....

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..... thereafter in March 2020 and the petitioner filed its return of income on 30.06.2020. Since the return was belated, an application was filed under Section 119(2)(b). Such application was rejected by order dated 29.12.2023. 3. Learned counsel for the petitioner invited my attention to the application filed by the petitioner and pointed out that the petitioner stated therein that the audit report w .....

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..... approach the Court. 5. On examining the impugned order, it is clear that the Chief Commissioner of Income Tax was conscious of the fact that the audit was completed only on 30.09.2019. The said date was the original deadline for filing the return of income. Although the petitioner asserted in the application that the return was received only on 31.12.2019, the said aspect was not taken cognizanc .....

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..... not placed evidence of the date of receipt of the audit report. However, it was asserted both in the application under Section 119(2)(b) of the Income Tax Act and in the affidavit before this Court that such audit report was only received in December 2019. Even after extension, the time limit for filing the return of income for the relevant assessment year expired on 31.10.2019. Therefore, the pe .....

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..... iling the return of income is condoned. As a consequence, the impugned intimation in W.P.No.7333 of 2024 is quashed and the matter is remanded for assessment based on the return of income filed by the petitioner. W.P.No.7333 of 2024 is disposed of on the said terms. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed.
Case laws, Decisions, Judgements, .....

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