TMI Blog2017 (5) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... ct when it said that granting the relief would amount to directing the AO to a particular course of action. The discretion, if exercised, would merely result in enabling the assessee to file a revised return, no more, no less. The CBDT shall decide the matter afresh i.e. as to whether to condone the delay in the filing of the revised return having regard to the circumstances - petition allowed by way of remand. - W.P.(C) 2845/2017 & CM Nos. 12387-89/2017 - - - Dated:- 29-3-2017 - S. Ravindra Bhat And Najmi Waziri, JJ. For the Petitioner : Mr. Sachit Jolly, Mr. A. Pant and Mr. Siddhartha Singh, Advocates For the Respondents : Mr. Zoheb Hossain, Advocate ORDER CM No. 12389/2017 (for exemption) 1. Allowed, subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment that resulted in the additions. The CBDT by the impugned order inter alia observed as follows:- 3. On consideration of facts of the case, it will not be feasible to consider this matter under section 119 for the following reasons: (i) The case is presently pending with the Assessing Officer to frame assessment as per directions of Hon'ble High Court Under proviso to section 119(1)(a) of the Act, Board is precluded from issuing any directions which may interfere with quasi-judicial powers of an Assessing Officer in a particular case. Therefore, condoning the delay and permitting the petitioner at this juncture, when assessment proceedings are pending, under section 119 of the Act will not be feasible. (ii) It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s request was limited, and if one may say so, uncontroversial and that the CBDT was merely asked to condone the delay in the filing of the revised return having regard to her mental health. The CBDT, in the opinion of the Court, misunderstood the scope of the proviso (a) to Section 119(1) of the Act when it said that granting the relief would amount to directing the AO to a particular course of action. The discretion, if exercised, would merely result in enabling the assessee to file a revised return, no more, no less. As to the merits of the returns, the AO would have the sole authority to rule on the claims made by the assessee. In denying the power to admit the revised return through the process of condonation, a direction to act on a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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