TMI Blog2009 (3) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner. Mr. Manish R. Bhatt, for Mrs. Mauna M. Bhatt for the Respondent. JUDGMENT JUSTICE D. A. MEHTA - This petition has been preferred challenging the legality of the action of respondent No.1 rejecting the application made by the petitioner seeking condonation of delay in filing the return of income for Assessment Year 1983-84 by exercising powers under Section 119(2)(b) of the Income Tax Act, 1961 (the Act), which order came to be communicated vide letter dated 27.02.2006 issued by respondent No.2 (Annexure-Q). The petitioner, an individual, has income from business carried on by the family members of the petitioner along with the petitioner in Partnerships, and two Proprietary concerns. On 29.08.1980, proceedings un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 1982-83 30.03.85 30.03.85 30.03.85 30.03.85 28.04.86 4. 1983-84 13.02.86 30.10.86 18.11.86 13.11.86 27.03.87 5. 1984-85 30.10.86 04.03.87 04.03.87 30.10.86 27.03.87 6. 1985-86 30.10.85 15.02.88 15.02.88 30.01.87 27.03.87 In so far as the petitioner is concerned, for the purposes of income tax, except for Assessment Year 1980-81, returns for two preceding years and two succeeding years have been admittedly filed beyond the prescribed period of limitation. In relation to the year under consideration, the said return was not processed by respondent Department and the grievance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders. As can be seen from the Assessment Order for Assessment Year 1982-83, penalty was directed to be levied under Section 271(1)(a) of the Act and interest was directed to be charged under Section 139(8) of the Act. The learned advocate informs that the petitioner has not challenged the assessment order and paid up the penalty levied as well as interest charged for belatedly filing the return. The same is the position in relation to Assessment Year 1981-82 as well as subsequent Assessment Year 1984-85. Admittedly the return of income for Assessment Year 1983-84 was due on 30.06.1983, the previous year having ended on 30.06.1982. The return was filed only on 13.11.1986. The returns for preceding two years have been filed on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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