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TMI Blog2025 (1) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... en rejected with the following observations:- "Please refer to the above. You filed a condonation petition u/s 119(2)(b) for the A.Y. 2012-13 which was received in this office on 02.09.2021. In the petition you had requested to file a revised return as you had filed incorrect particular inadvertently in your original return. It may be mentioned that you had earlier filed a condonation petition dated 29.09.2019, before the CCIT-2, Chennai. Based on the report of the Assessing Officer it was informed that the eligibility condition under the Circular No.9/2015 was not met by you, since there was no claim refund / loss. Hence, your petition was rejected as not maintainable through letter dated 26.11.2021. Subsequently, you have once aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the assessee sought for condonation of delay for filing a revised return. A report was called for and the Assessing Officer submitted a report dated 02.06.2020 as endorsed by the Addl. CIT, NCR-7, Chennai. The assessee's petition as well as the report of the Assessing Officer is examined. After examination, it is seen that the assessee has not reported his income correctly and completely and also per the Para 5(i) of CIRCULAR 9/2015 [F.No.312/22/2015-OT], DATED 9-6-2015 issued by the Central Board of Direct Taxes, New Delhi it shall be ensured that the income / loss declared and / or refund claimed is correct and genuine, the condonation petition filed by the assessee is not acceptable and hence rejected." 4. The applications for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 20.11.2012. 9. On a specific query as to whether the assessment has been completed either under Section 143(1) or under Section 143(3) of the Income Tax Act, 1961, the answer forthcoming is no orders have been passed. 10. Thus, the question is as to whether the petitioner will be entitled to file a revised return beyond the period of limitation prescribed under the Income Tax Act, 1961 and beyond the period of limitation under the above mentioned CBDT Circular. 11. Paragraph 3 of the CBDT Circular reads as under:- "3. No condonation application for claim of refund / loss shall be entertained beyond six years from the end of the assessment year for which such application / claim is made. This limit of six years shall be applicable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxable income of the petitioner to Rs. 2,22,71,210/-. This is the contention of the petitioner in her representation dated 30.08.2021. However, the return that was filed by the petitioner on 20.11.2012 which is available at Page No.17 of the Typed Set of Papers declares the gross total income of the petitioner as Rs. 6,01,242/- and after deduction, the total income of the petitioner as Rs. 5,01,240/- on which, the net tax payable by the petitioner was Rs. 32,185/- taking note of the Tax Deducted at Source (TDS) income for a sum of Rs. 85,568/-. The petitioner was given a refund of Rs. 53,380/-. 14. It is clear that the petitioner has wrongly declared the gross income as also the taxable income in the return that was filed on 20.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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