CiteTEXT
...Section 119(2)(b) of the Income Tax before the central Board of Direct Taxes for condonation of delay in filing the refund application. The Board though heard the petitioner, rejected the same...prescribed under Section 239 of the Act. In other words, if delay is not condoned by the Board under Section 119(2)(b), such application cannot be processed under Section 13...119(2)(b) of the Act.3. The next question to be considered is whether Ext.P9 order is tenable or not. Counsel for the petitioner contended that even though petitioner has...
.../119(2)(B)/PRI.CIT.PNJ/2023-24 AND
DATED 7.9.23 IN FILE NO. 1/119(2)(B)/PRI.CIT-PNJ/2023-24 PASSED U/S 119(2)(B) OF THE ACT FOR THE ASST YEARS 2021-2...) OR DIRECTION IN THE NATURE OF WRIT OF
MANDAMUS DIRECTING THE R1 TO RECONSIDER THE APPLICATION
FILED BY THE PETITION IN FILE NO. 19/119(2)(B)/PRI.CIT-PNJ/2023...-24 IN FILE NO. 1/119(2)(B)/PRI.CIT-PNJ/2023-24 PASSED BY U/S 119(2)(B) OF THE ACT FOR THE ASST YEARS 2021-22 AND 2022-23 (ANNEXURE-D AN
D1.
THIS PETITION...
...:“The Ministry of Law has advised that section 119(2)(b) would not cover the case of a belated return on the basis of which loss for the purpose of carrying...issue any such directions in this case also.6. What falls for our consideration in this case is the meaning and scope of section 119(2)(b) of the Income-tax Act. section...119(2)(b) provides that without prejudice to the generality of the power under section 119(2)(a) as follows:“The Board may, if it considers it desirable or expedient so to do...
...as the Act ). He, therefore, had moved the petitioner herein
for regularisation of such return in terms of Section 119(2)(b) of
the Act. His main plank was that he is a retired labourer and was...same was, however, beyond the prescribed limit. He, therefore,
requested the petitioner to exercise powers under Section 119(2)(b)
of the Act.
Such
application was rejected by an...under
Section 119(2)(b) of the Act was not maintainable since such order
was an administrative order and, therefore, not appellable before
the Tribunal.
The
respondent filed a...
...04.12.2023, whereby the application of the petitioner under Section 119(2)(b) of the Income Tax Act has been rejected and the delay in filing the return of the assessment year 2022-2023 has not been...condoned.
2. Learned counsel for petitioner submits that petitioner is seeking only one opportunity to produce material in support of the application under Section 119(2)
(...
Commissioner at the time of consideration of the application under Section 119(2)
(b) of the Act.
4. Petitioner before us has produced certain medical certificate...
...
UNDER SECTION 119(2)(b) OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT') DATED 26.12.2023 PASSED BY THE R1 IN F.NO.312/135/2022-OT FOR THE ASSESSMENT YEARS 2018-19 (ANNEXURE-A) AND ETC...
The petitioner has challenged the order under Section 119(2)(b) of the Income Tax Act, 1961 (for short 'the Act') at Annexure-'A' passed by respondent No.1 for the.... Learned Senior Counsel Sri. A. Shankar appearing on behalf of the petitioner submits that while considering the condonation of delay in terms of Section 119(2)(b) of the Act, the impugned order has been...
...that the condonation petition was not accepted, when in fact, the learned Assessing Officer had accepted the return filed u/s 119(2)(b) in para 6 of the assessment order, but the computation of tax was..., the learned CIT(A) erred in saying that he did not wish to interfere with the order of the Assessing Officer, when he has taken a contrary view, that the return u/s 119(2)(b) has not been accepted...return of income u/s.119(2)(b) on 02.09.2020, reporting Nil income, with a loss of Rs.418,47,99,322/-. Assessee is aMultistate Cooperative Bank having registration u/s.9(1) of the Maharashtra...
...) ISSUE A WRIT
OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF
CERTIORARI QUASHING THE ORDER UNDER SECTION
119(2)(B) OF THE INCOME TAX ACT 1961...PASSED BY THE
RESPONDENT NO.1 IN F.NO. 119(2)(B)PR.CIT.B-1/2018-19/24
DATED 28.03.2019 FOR AY 2012-13 AND REFERRED AS
ANNEXURE A1 AND ETC...parties.
2. The petitioner is before this Court under Article 226 of the Constitution of India, questioning the correctness or otherwise of the order under Section 119(2)(b) of the Income...
...Ext.P6 order dated 12.4.2021 that was passed by the Principal Commissioner, Income Tax rejecting the application filed by the respondent under Section 119(2)(b) of the Income Tax Act, 1961 (for short..., 'the Act'). In the said application that was filed in 2020, the respondent had sought to invoke the discretionary power of the Principal Commissioner of Income Tax under Section 119(2)(b) of the Act.../assessee had submitted the application under Section 119(2)(b) of the Act after almost nine years. He also found that in
2...
...petitions and common order was passed setting aside the order passed under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as the Act for the sake of brevity). In those cases...submitted that in this case, the application filed under Section 119(2)(b) of the Act has not yet been taken up for consideration, but inadvertently there is a remand in the instant matter also just as...also submitted that a direction may be issued to consider the application filed by the respondent under Section 119(2)(b) of the Act in an expeditious manner and in accordance with law, if not already...
...petitions and common order was passed setting aside the order passed under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as the Act for the sake of brevity). In those cases...submitted that in this case, the application filed under Section 119(2)(b) of the Act has not yet been taken up for consideration, but inadvertently there is a remand in the instant matter also just as...also submitted that a direction may be issued to consider the application filed by the respondent under Section 119(2)(b) of the Act in an expeditious manner and in accordance with law, if not already...
...The petitioner has challenged the order of the respondent No.1 passed under Section 119(2)(b) of the Income Tax Act, 1961 (Act for short) whereby the petition...under Section 119(2)(b) of the Act before erstwhile Income Tax-III, Bengaluru on 24.02.2009 and further a letter was addressed to Chairman, CBDT, New Delhi seeking permission...Section 119(2)(b) of the Act which reads as under: Section 119(2)(b) The Board may, if it considers it desirable or expedient so to do for avo...
...under sec.119(2)(b) of the Income Tax Act 1961 in the light of the Circular No.13/2023 dated 26.07.2023 issued by the CBDT and pass appropriate orders and to condone the delay in filing return of income...for AY 2018-19 by the petitioner under Section 119(2)(b) of the income tax Act 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular 13/2023 dated...Writ of Mandamus to direct the fourth respondent to consider the petitioner's condone delay applications filed on 26.03.2024 under sec.119(2)(b) of the Income Tax Act 1961 in the light of the Circular...
.... 1” for short) under section 119(2)(b) of the Income-tax Act, 1961 (“the Act” for short), whereby and whereunder, the prayer for condonation of delay in filing the return...2000–01 had become barred by limitation on March 31, 2002 and, therefore, the return was filed on September 24, 2003, along with an application under section 119(2)(b) for...condoned the assessee will be deprived of his legitimate claim of refund. This can be considered has “genuine hardship” to the assessee for the purpose of application under section 119(2)(b)....
..., Vadodara to condone the delay in furnishing the return of income for the AY 2000-01 in exercise of powers under Section 119(2)(b) of the Act. That vide order dated 21.02.2009, the Commissioner of Income...Section 119(2)(b) of the Act, the assessee preferred appeal before the learned ITAT. Vide order dated 15.05.2012, the learned ITAT dismissed the said appeal as not maintainable by observing that as the...order passed under Section 119(2)(b) of the Act is an administrative order, appeal would not be maintainable before the learned ITAT. It appears that thereafter the assessee preferred rectification...
...particular, to Section 119(2)(b). She contended that there was no specific provision contained in Section 119(2)(b) which permitted the board ...Direct Taxes and Another: 201 ITR 501 (Kar). In that case, the board had disposed of the application under Section 119(2) of the said Act taking the view that Section 119(2)(...Sections 139, 72, 74 and 157. The view taken by the board was that Section 119(2)(b) speaks of an ‘application’ or a ‘claim’ and not a ‘return’ to be filed beyond time...
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...119(2)(b) of the Income-tax Act, 1961. The grounds of appeal read as under :
1. That on the facts and in the circumstances of the case and in law, the order of the...Hon'ble Chief Commissioner of Income Tax dated 07-01- 2012 passed u/s 119(2)(b) of the Income Tax Act, 1961 is bad, illegal and unwarranted.
2. That the ld. CCIT has erred...in not affording adequate opportunity of being heard to the assessee.
3. That the ld. CCIT has erred in not condoning the delay u/s s 119(2)(b) in filing the return of...
...direct the first Respondent to consider the petition filed by the Petitioner under section 119(2)(b) of Income Tax Act 1961.
For Petitioner : M/S.Subba Reddy...under Section 119(2)(b) of the Income Tax Act before the respondent Board for condonation of delay in filing of the return of income.
3. The learned counsel for the...respondent would submit that though the commissioner may not have the authority or power to condone the delay in filing of the return of income, however, the Board, in terms of Section 119(2)(b) of the...
...: HONOURABLE MRS. JUSTICE MAUNA M. BHATT)
1. This petition is filed challenging the order dated 12.3.2021,passed by respondent under Section 119(2)(b) of Income Tax Act...raised as the application filed by
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the petitioner under Section 119(2)(b) of the Act is rejected. He thus...filed an application u/s.119(2)(b) of the Act seeking condonation of delay in filing audit report in Form No.10B. However, application of the petitioner u/s.119(2)(b) seeking condonation of delay ...