TMI Blog2011 (1) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... being aggrieved by the order of the respondent dated 19.08.2008 has preferred this writ petition to issue a writ directing the respondent to accept the return of income filed belatedly and grant refund of tax amount and, for such other relief. 2. The petitioner is a Co-operative Society registered under the Co-operative Societies Act at Sagar, with an object to help the farmers is selling the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the audit for all the subsequent under Section 119(2)(b) of the Act for condonation of delay in filling the returns and acceptance of the return and, to grant refund of tax amount following the due process of law. The same was rejected by the respondent. Hence, this petition. 3. heard. 4. According to the learned counsel for the petitioner, this Court in the case of A. BALAKRISHNAN-Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to condone the delay beyond six years and it is only the Board that could entertain the matter in case of delay. 6. The Circular dated 16.05.2001 in No. 08/01 provides for the producer for condonation of delay in belated claims for refund. It also provides that the Commissioner of Income Tax has power to condone delay in case of genuine hardship of refund claims op to ₹ 10,000/- and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of claim of carry forward losses. 7. In the case on hand, the grievance of the petitioner is that due to stumbling block, the income audited was subject to the re-auditing at the instance of the Department. However, this Court has cancelled the order of re-auditing at the first instance. As such, there was a delay in seeking for refund on the basis of the assessment files stating that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be considered by the Commissioner of Income Tax and it is only before six years, petitioner has to approach the board and get the delay condoned by filling an application. In so far as the claims which falls below six years, the petitioner has to approach the Commissioner and as such, the subject matter shall be considered by the respondent-Commissioner of Income Tax for condonation of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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