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2014 (11) TMI 183 - HC - Income TaxRejection of application of condonation of delay u/s 119(2)(b) - Non-acceptance of returns – Held that:- It cannot be said that the delay was not attributable to the Society - The statutory audit to be carried out by the department was delayed, but the auditor has specifically noticed in the audit report that the delay was attributable to the Society - there is further delay after receipt of the audit report which the petitioner seeks to balance the Chartered Accountant who, according to the petitioner has to conduct the audit under Section 44AB of the Act - The Commissioner have exercised the discretionary power and rejected the delay condonation application, the extra ordinary jurisdiction under Article 226 of the Constitution of India cannot be invoked, causing interference of the discretion exercised or the refusal to exercise it by the Commissioner – Decided against assessee.
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