TMI Blog1998 (11) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... ount the tax deducted at source certificate produced by the assessee before the Commissioner. The Commissioner did not hold that the certificate was not genuine or that the deduction could not, for any other reason, be allowed. He declined to examine the matter on the short ground that the assessee had preferred an appeal against the order of assessment and, therefore, it could not avail of the remedy provided under section 264 of the Income-tax Act. The assessee, thereafter, applied to the Central Board of Direct Taxes on May 31, 1990, invoking the Board's power under section 119(2)(b) of the said Act. What it elicited was a two line order informing the assessee that its application is rejected by the Board. This petition is directed aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application tinder section 119(2)(b) of the said Act, which vests power in the Board to admit an application or claim for any exemption, deduction, refund or any other relief under the said Act after the period specified under the said Act for such application or claim, if it is considered by the Board to be desirable or expedient so to do for avoiding genuine hardship in any case or class of cases. The power, therefore, is to be exercised in cases where genuine hardship will result if the assessee is not granted the relief sought in respect of a matter covered by that provision. The time for filing a return of income is specified in section 139(1) of the said Act. The time is, in certain cases, extended as in the situation covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is required to be exercised consistent with. the principles of natural justice, unless such principles are excludible in law, having regard to the context in which the power is exercised. A person who invokes the jurisdiction which is available to the authority, and which jurisdiction is to be exercised for the purpose of relieving a person who has genuine hardship according to his plea, is entitled to the consideration of his claim in a manner which can be regarded as lawful. The impugned order which is a bald refusal, in the circumstances, cannot be sustained. That order is set aside and the matter is remitted back to the Central Board of Direct Taxes for reconsideration in accordance with law and in the light of the observation made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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