TMI Blog2014 (7) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... ion based on Non-existing circular - Held that:- The order dated 24.4.2012 rejected the application on the basis of a non-existing circular No. 670 of 1993 of the C.B.D.T. for the reason the same stands modified by Instruction No. 13 of 2006 dated 22.12.2006 and this modified instruction does not in any manner provide for rejection of the refund claim on the ground that the same is a supplementary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hearing and final disposal at the stage of admission. 2. This petition challenges the order dated 24.4.2012 passed by the Chief Commissioner of Income Tax passed under Section 119 (2) (b) of the Income Tax Act, 1961 (the Act) dismissing the petitioner's application for admitting its three claims for refund after condoning delay pertaining to A.Y.2002-03, 2003-04 and 2004-05. 3. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were in respect of the payments made to the petitioners. The amount of TDS certificates issued for the Assessment year 2002-03 is Rs.21 lacs, for the Assessment year 2003-04 is Rs.35.83 lacs and for the Assessment year 2004-05 is Rs.28.61 lacs. 5. On receipt of the above TDS certificates in November, 2008 from the said parties, the petitioner noticed that it had not claimed credit for tax de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate receipt of TDS certificate from the said parties. 6. Thereafter by the impugned order dated 24.4.2012 the Chief Commissioner of Income Tax rejected all the three applications for condonation of delay in filing the refund claim for Assessment years 2002- 03 to 2004-05. The impugned order dated 24.4.2012 rejected the claim for refund on the ground that as the refund claim are supplementary cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has been rejected by applying a non-existing circular and ignoring the circular/Instruction dated 22.12.2006. 8. In view of the above, we set aside the impugned order dated 24.4.2012. However, we direct the Chief Commissioner of Income Tax to hear the petitioners and dispose of the petitioner's three applications under section 119 (2) (b) of the Act for A.Y.2002-03 to 2004-05 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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