PRL. COMMISSIONER OF INCOME TAX vs. M/S. THOMBATHU MILK PRODUCERS

PRL. COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN C.R.BUILDING N.G.ROAD, ATTAVARA MANGALURU-565 001.

DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CENTRE BENGALURU-560 500.

INCOME-TAX OFFICER WARD-2 AAYAKAR BHAVAN ADI-UDUPI MALPE ROAD UDUPI-576 103. ... APPELLANTS

Learned Counsel for the appellants 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 in the other cases. He submitted that instead, a direction could be issued to consider the said application seeking condonation of delay in accordance with law. He further submitted that till date, the return filed has been considered only for the limited purpose of Section 143(1) of the Act and no order has been made under Section 143(3) of the Act as the return has not been taken up for being processed under Section 143(3) of the Act.

Learned Counsel for the respondent does not oppose the submission made by the learned Counsel for the appellants. Respondent’s counsel 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

In the circumstances, this appeal is disposed by directing respondent No.1 in the writ petition/appellant No.1 herein to consider the application filed under Section 119(2)(b) of the Act in an expeditious manner and at any rate within a period of three months from the date of receipt of certified copy of the judgment and in accordance with law.