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2018 (5) TMI 1699 - HC - Income TaxDefective return - filing of belated return to seek refund - Whether the return is invalid in terms of Section 139(9) - application u/s 119(2)(b) filed to condone the delay in filing the returns rejected by the third respondent without providing an opportunity of hearing to the petitioner - Held that:- The returns filed by the assessee was wrongly declared by the Income tax Department as invalid return u/s 139(9) - since the time having been lapsed for scrutinizing the returns, this Court deems it proper to direct respondent No.2 to scrutinize the returns and if the petitioner is entitled to a refund - thus respondent No.2 shall scrutinize the returns filed by the petitioner relating to the AY 2011-2012 within a period of eight weeks from the date of receipt of certified copy of this order and pass appropriate orders
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