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2019 (8) TMI 933 - HC - Income TaxRaising objection by the third party against Condonation of delay in filing the income tax returns by CBDT - 2nd respondent is stated to have been elected to the Lok Sabha from the Mandi Constituency in the election that concluded in May 2019 and just before the election, he filed the tax returns for the assessment year 2014-2015 to 2017-2018 along with an application u/s 119(2)(b) - HELD THAT:- All that is required for the 1st respondent is to consider whether it is desirable or expedient to allow the petitioner to file the returns for avoiding any genuine hardship. In the case on hand, the 1st respondent has considered whether there was a genuine hardship. Once the discretion available under Clause (b) of sub-section (2) of Section 119 has been exercised, there is no scope for this Court to interfere with such discretion, especially at the instance of a third party. Therefore, we find that the petitioner has no locus standi to challenge the impugned order. Hence, the writ petition is dismissed along with pending application(s), if any.
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