TMI Blog2019 (6) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 119 (2)(b) was passed on 26.12.2018 and immediately on the next day, the income tax authorities have passed an assessment order and notice of demand has also been served upon the petitioner trust - HELD THAT:- Issue notice to the respondents returnable after four weeks. Till then, the ad-interim relief in terms of prayer Clause 'B'. - WRIT PETITION NO.3335 OF 2019 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax Act, 1961. The learned Senior Counsel further submitted that, Form No.10 was submitted by the petitioner trust electronically on 20.05.2017. The learned Senior Counsel further submitted that, delay occasioned in submitting the said form though was sufficiently explained by the petitioner trust, respondent no.1 has discarded the said explanation. The learned Senior Counsel pointed out that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication. The learned Senior Counsel further submitted that, the order passed by respondent no.1 under Section 119 (2)(b) of the Income Tax Act can be challenged only by way of writ petition since there is no appellate or revisional forum provided for challenging the said order. 4. In the above circumstances, the learned Senior Counsel while praying for issuance of notice again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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