TMI Blog2008 (9) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... ard of Direct Taxes conveyed to the petitioner through the letter of the Chief Commissioner of Income Tax dated 27.08.1992 which is Annexure-A to the writ petition and is at page 12 of the paper book. By virtue of the said communication it is apparent that the petitioner s application seeking condonation of delay under Section 119 (2)(b) of the Income Tax Act, 1961 (hereinafter referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the same. On this ground alone, we set aside the order of rejection and direct that the petitioner s application under Section 119(2)(b) of the said Act is revived before the Central Board of Direct Taxes. The Board shall decide the application afresh after giving an opportunity of hearing to the petitioner. The application would thereafter be disposed of by a speaking order. Since this is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
