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2017 (9) TMI 1160 - MADRAS HIGH COURTBelated filing of return - reasons for delay - case of genuine hardship - fit case for condone the delay under Section 119 (2)(d) - application filed for condonation of delay in filing the return for the assessment year 1996 - 97 which appears because the reason claim on account of the jurisdictional hierarchic - Held that:- the third respondent had issue notice to the petitioner to sent a return petition on or before 21.10.2003. This direction was complied with by the petitioner by submitting his returns submits which has been rejected different by the impugned order. Firstly the impugned order, the third respondent is not even adverted to the petitioner belated for the assessment year 1997 - 98 was considered as the relief granted. This so -- of the said year under Section 119(2)(b) should be equally acceptable for the assessment year 1996 - 97 and merely because on account of jurisdiction hierarchic another authorities superior to the authority to decide the matter of the year 1997 - 98 to take a decision, the such decision cannot be contrary to the decision arrived at by another authority exercising analogous powers under the Income Tax Act. Further, more I find that the petitioner is an individual assessee having been granted relief for the assessment year 1997 - 98. No prejudice would be caused to the some yardstick same applicable - for the assessment year 1997 - 97 also.
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