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2015 (2) TMI 815 - GUJARAT HIGH COURTClaim of Refund - Condonation of delay in filing of return u/s 139(1) - CIT rejected the petitioner's application under section 119(2) - Tribunal earlier rejected the appeal of the assessee but later modified its order and allowed the appeal against rectification application - Held that:- In the present writ petition we would not like to interfere for the primary reason that the question involved is of sum as small ₹ 16,000 claimed by way of refund by a retrenched/retired workman. His application for delay condonation was considered on incorrect factual premises. Had he against the order passed by the Commissioner on his application under section 119(2)(b) of the Act approached before this court, we would have in all probabilities directed the Commissioner to take a fresh decision. Considering these facts arising from the record, we refuse to exercise our discretionary writ jurisdiction. Whether order of CIT u/s 119(2)(b) is appealable - correction of ITAT order - Held that:- Tribunal was correct in first order holding that the Commissioner's order under section 119(2)(b) was not appealable before the Tribunal and that, therefore, such order did not call for rectification. The Tribunal referring to and relying on the same judgment of the respondent could not have repeated the same error in law. - We, therefore, expect the Tribunal not to repeat such mistakes in future whenever similar applications come up for consideration
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