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2013 (1) TMI 402 - HC - Income TaxDeduction u/s 80-IC - delay in filing application u/s 80-AC for claiming the benefit - writ petition before this Court against application rejected - Held that:- Though the petitioner definitely has an alternative remedy under Section 253 in case the petitioner so desires she may approach the Central Board of Direct Taxation under Section 119 (2). It is made clear that in case the petitioner moves an application before the Central Board of Direct Taxation under Section 119 (2), the same shall be disposed of as expeditiously as possible - writ petition disposed of.
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