9911796707
TMI Blog2001 (12) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... rther writ in the nature of mandamus commanding respondent No. 2 to grant approval under section 80HHC(2)(a) of the said Act beyond six months to forbear from giving effect to the amendment in respect of section 80HHC(2)(a) with effect from June 1, 1999, by the Finance Act, 1999, and also to dispose of the application filed by the petitioner for extension of time for repatriation of balance export value beyond six months. The facts of the case briefly are as follows Petitioner No. 1 is a private limited company. Petitioner No. 1 supplied materials in terms of an order received at Rs. 40,19,677.69. The petitioner earned an export profit of Rs. 27,08,787. Petitioner No. 1 claimed deduction of the said amount under section 80HHC of the said A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide the same. Accordingly, it is submitted that the said Assessing Officer passed such order without any jurisdiction. It is further the case of the petitioner that the petitioner applied before the Commissioner of Income-tax for extension of time for bringing the balance export proceeds beyond the period of six months on February 16, 2001, March 5, 2001 and March 16, 2001, by their letters. The Commissioner of Income-tax, West Bengal-IV, returned the petitioners' application for extension of time for repatriation of sale proceeds by a letter dated March 22/23, 2001. According to the petitioner, the change brought in by the Finance Act, 1999, was with effect from June 1, 1999, and such changes cannot affect the petitioners' applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct the Commissioner to dispose of the application filed by the petitioner on the merits. Mr. Som, appearing on behalf of the respondents, contended that the petitioner has suppressed material facts from this court. He also submitted that on December 6, 1993, the petitioner filed a return of income. On September 8, 1994, notice under section 143(2) of the said Act was issued, processing under section 143(1)(a) was made on November 23, 1994, and then on October 18, 1995, notice under section 143(2) was issued to petitioner No. 1. Further on December 5, 1995, notice under section 143(2) was again issued and thereafter, on March 21, 1996, the Assessing Officer passed the order under section 143(2) which was issued. An appeal was preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that all these facts were suppressed from this court. He further contended that the petitioner subsequent to the filing of the writ petition filed a supplementary affidavit affirmed on June 25, 2001, when for the first time the matter came up before this court and such point of suppression was taken by the respondent authorities. He further drew my attention to the said affidavit and contended that the petitioner has only filed the said document by way of the said supplementary affidavit after filing the petition in this court. He further contended that an application under section 155(13) of the said Act was also filed by the petitioner. It has been specifically informed to the petitioner by a letter dated May 18, 2001, that the Rese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion before this court. In my opinion, there is a material suppression of facts from this court by not stating the said fact in the writ application. In my opinion the subsequent filing of the supplementary affidavit and furthermore without affirming the said fact positively cannot give right to the petitioner to get any relief from this court. I further do not have any hesitation to hold that the point urged before me that the Commissioner has no authority to deal with the matter since the petitioner did apply for such extension after amending took effect in the year 1999. It would also evident from the letters that the application was forwarded by the petitioner only in the year 2001 and much after the amendment came into effect. I furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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