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2017 (1) TMI 515 - KERALA HIGH COURT

2017 (1) TMI 515 - KERALA HIGH COURT - TMI - Exemption u/s 11 - Condonation of delay for extending the due date of filing of the return of the income and for giving notice to deposit accumulated amount - delay could be condoned for filing Form No.10, since the deposit of accumulation is made under Section 11(2), there is no provision in the circular to condone the delay - Held that:- When there is a specific provision enabling the Commissioner to condone delay even in respect of “investment of t .....

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fication on the part of the petitioner to challenge Ext.P5. - Accordingly, this writ petition is allowed. Ext.P5 is set aside and the 3rd respondent is directed to reconsider the matter afresh in the light of the observations made above and an order may be passed within a period of two months from the date of receipt of a copy of this judgment. - W.P. (C) No. 31599 of 2016 - Dated:- 22-11-2016 - A.M. SHAFFIQUE, J. FOR THE PETITIONER : ADVS.SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON FOR THE R .....

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nded the period for filing return for the said assessment year upto 15/10/2010, petitioner submitted its return on 13/10/2010 and deposited ₹ 28 lakhs on 11/10/2010. The 2nd respondent by order dated 17/3/2015 found that finalisation of the assessment by the 1st respondent by order dated 14/3/2013 was erroneous and prejudicial to the interest of the revenue and therefore direction was issued to make a reassessment. Pursuant to the same, Ext.P2 order had been passed refusing the benefits un .....

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