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TMI Blog2024 (11) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... HEMALATHA FOR THE RESPONDENT BY ADVS. G.KEERTHIVAS P.G.JAYASHANKAR JUDGMENT This writ petition has been filed challenging Exts.P11 and P12 orders issued by the Principal Commissioner of Income Tax, Thiruvananthapuram, under section 119(2)(b) of the Income Tax Act 1961, principally on the ground that the application for extension of time/condonation of delay in filing revised returns for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding Counsel appearing for the Income Tax Department would submit that the reading of the impugned orders indicate that the applications had been rejected after taking into consideration, the instructions issued by the Central Board on 09.06.2015. 4. Having heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents, I am of the view that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Apex Court decision dated 16.07.2009 referred to by the petitioner in her reply dated 15.06.2023 cannot be relied upon as Section 56(2)(viii) and Section 57(iv) of the Income Tax Act were inserted with effect from 01.04.2010. The provisions contained in Section 56(2) (viii) and Section 57(iv) of the Income Tax Act are unambiguous that the interest received on compensation/enhanced compensatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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