TMI Blog2017 (9) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order. Firstly the impugned order, the third respondent is not even adverted to the petitioner belated for the assessment year 1997 - 98 was considered as the relief granted. This so -- of the said year under Section 119(2)(b) should be equally acceptable for the assessment year 1996 - 97 and merely because on account of jurisdiction hierarchic another authorities superior to the authority to decide the matter of the year 1997 - 98 to take a decision, the such decision cannot be contrary to the decision arrived at by another authority exercising analogous powers under the Income Tax Act. Further, more I find that the petitioner is an individual assessee having been granted relief for the assessment year 1997 - 98. No prejudice woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of the application filed for condonation of delay in filing the return for the assessment year 1996 - 97 which appears because the reason claim of ₹ 1,63,190/- on account of the jurisdictional hierarchic, the matter have to go before the third respondent. The third respondent rejected the same by an order passed during April 2003, this was put to challenge the petitioner in W.P.No.19449 of 2003 and the said writ petition was allowed and the matter was remanded to the respondents for fresh consideration. With a direction to dispose of the same after affording an opportunity to the petitioner while disposing of the said writ petition by order dated 04.08.2003. The filing has been recorded by the Court 3. The case of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its which has been rejected different by the impugned order. 4. Firstly the impugned order, the third respondent is not even adverted to the petitioner belated for the assessment year 1997 - 98 was considered as the relief granted. This so -- of the said year under Section 119(2)(b) should be equally acceptable for the assessment year 1996 - 97 and merely because on account of jurisdiction hierarchic another authorities superior to the authority to decide the matter of the year 1997 - 98 to take a decision, the such decision cannot be contrary to the decision arrived at by another authority exercising analogous powers under the Income Tax Act. Further, more I find that the petitioner is an individual assessee having been granted relief f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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