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2019 (8) TMI 1013 - MADRAS HIGH COURTRevision u/s 25 by Pr. CIT/CIT - condonation of delay - HELD THAT:- More importantly, writ petitioners have also paid the tax on wealth that has been overstated in the returns. As already been alluded to supra that respondent has even recorded in the impugned orders that the properties which have been erroneously included in the returns by the writ petitioners are clearly exempt u/s 2(ea)(i)(4). It is not completely forbidden to have a cursory look and have a birds eye view qua merits of the matter while testing whether delay in a given case deserves to be condoned. As this cannot be the sole determinant, this Court has considered the same as one of the buttressing features in search of an answer to the question as to whether delay is condonable / can be condoned in the instant cases. Section 25 of said Act is akin to Section 264. This Court has already passed an order RAMUPILLAI KUPPURAJ VERSUS THE ITO [2019 (7) TMI 303 - MADRAS HIGH COURT] with regard to condonation of delay in a matter pertaining to Section 264. This Court is informed that as of now there is no intra-court appeal against the said order and therefore, the said order is operating. The circumstances and facts are also more or less similar. The principle nonetheless applies. From a perusal of Section 8 it comes to light that exercise of powers of respondent u/s 25 is clearly comparable with exercise of powers of Pr. CIT/CIT u/s 264. Owing to all that have been set out supra, it follows as a sequitur that this is a fit case to set aside Impugned Order I. Impugned order I being order dated 10.08.2018 is set aside and Writ Petition No.28432 of 2019 is allowed. With regard to Impugned Order II, the same is set aside insofar as it rejects the writ petitioner's request for condonation of delay for Assessment years 2003-04 to 2010-2011. The other part of impugned order II wherein prayer for condonation of delay for Assessment Years 2011-12 and 2012-13 was acceded to is sustained. Now that the delay has been condoned, request of writ petitioner for refund shall be examined on merits, in accordance with law and disposed of as expeditiously as possible and in any event within 12 weeks from the date of receipt of a copy of this order.
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