TMI Blog2021 (4) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... mbit of the orders specified in Section 245 of the said Act, the said order is also not appealable - HELD THAT:- The department ought to have taken a justice-oriented approach instead of taking a highly pedantic approach in refusing to condone the delay on the part of the petitioner in filing the return for the assessment year 2015-16. The order dated 25th August, 2020 passed by the Principal Chie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dar, Sr. Advocate And Mr. Avra Mazumder For the petitioner Mr. Dhiraj Trivedi And Mr. Radhamohan Ray For the Income Tax Authorities ORDER The petitioner made two separate applications under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as the said Act ) for condoning the delay and accepting the return for the assessment years 2015-16 and 2016-17. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Act, the said order is also not appealable. The petitioner, as such, has approached this Court invoking the writ jurisdiction. The petitioner says that the authorities may be directed to consider the petitioner s application for condoning the delay and accepting the return for the assessment year 2015-16 in a lenient and justice-oriented approach. The petitioner relies upon the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ratio of the two judgments cited by the petitioner are applicable in the instant case. In the facts and circumstances, I am of the view that the department ought to have taken a justice-oriented approach instead of taking a highly pedantic approach in refusing to condone the delay on the part of the petitioner in filing the return for the assessment year 2015-16. The order dated 25th Augus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the matter, save and except to the extent as recorded hereinabove which is only for the purpose of deciding the instant writ petition. Nothing further remains to be adjudicated in this writ petition. The same is disposed of accordingly without any order as to costs. Since I have not called for any affidavits, allegations made in the writ petition are deemed to have not been admitted. Ur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
