M/S SHARAVATHY CONDUCTORS vs. THE CHIEF COMMISSIONER OF

Bench: The Hon’Ble Dr.Justice Vineet Kothari W.P.No.28376/2017 (T-It) Between

condonation of delay in filing the revised return of income for the Assessment Year 1997-98 under Section 119(2)(b) of the Income

R. RAMAKRISHNAN vs. THE CENTRAL BOARD OF DIRECT TAXES

Appeal is allowed in part

Bench: S.SUJATHA,SHIVASHANKAR AMARANNAVAR

Section 119[2][b] of the Act was rejected by the first respondent only on the ground of limitation placing reliance on the CBDT Circular No.9/2015 dated 09.06.2015. The delay in investing the amount in bonds was only of two days and a genuine ground was put forth for condoning

VASUDEV ADIGAS FAST FOODS PVT. LTD. vs. CENTRAL BOARD OF DIRECT TAXES

In the result, the petition is allowed

Bench: The Hon’Ble Mr. Justice Alok Aradhe

Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) and to 3 allow the application submitted by the petitioner dated 13.10.2016 for condonation of delay

ARECANUT PROCESSING AND SALE CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX

In the result, these petitions are allowed

Bench: Hon'Ble Mr. Justice Ram Mohan Reddy

condone the delay by invoking Section 119(2)(b) of the Act read with instruction No.12 of 2003 and to process

SMT. DR. SUDHA KRISHNASWAMY vs. CHIEF COMMISSIONER OF INCOME TAX

Bench: The Chief Commissioner Of Income Tax

Section 119(2)(b) of the Income Tax Act, 1961 (‘Act’ for short) by the Chief Commissioner of Income Tax (Intl. Taxn), South Zone, Bengaluru, relating to the Assessment years 2010-11, 2011-12 and 2012-13, whereby the petition filed by the petitioner for condonation of delay

M/S. DEEPAK CABLES (INDIA) LTD vs. CENTRAL BOARD OF DIRECT TAXES

Bench: The Hon'Ble Mr.Justice Aravind Kumar

Section 119(2) seeking for condonation of delay in filing the return of income should not be rejected by furnishing

SRI NARAYANAN KOLLAKKIL KUTTY vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

In the result, I pass the following:

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

delay is condoned and to refund the amount of Rs.2,07,210/- due to the petitioner in pursuance of the order of the 1st respondent dated 31.05.2022 passed under Section 119

THE COMMISSIONER OF INCOME TAX vs. M/S AXA BUSINESS

Bench: B.MANOHAR,DILIP B.BHOSALE

condonation of delay under Section 119 (2) (b) of the Income Tax Act. He further prays for directions to the appropriate

PRL. COMMISSIONER OF INCOME TAX vs. M/S. SASTHAVU HALU UTHPADAKARA MAHILA

Bench: B.V.NAGARATHNA,M G UMA

condone the delay and rejected the application filed under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter

PRL. COMMISSIONER OF INCOME TAX vs. M/S. BALKURU HALU UTHPAADAKARA

Bench: B.V.NAGARATHNA,M G UMA

condone the delay and rejected the application filed under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter

PRL. COMMISSIONER OF INCOME TAX vs. M/S. K. M. CREDIT SOUHARDA SAHAKARI LTD.,

Bench: B.V.NAGARATHNA,M G UMA

condone the delay and rejected the application filed under Section 119(2)(b) 3 of the Income Tax Act, 1961 (hereinafter

PR. COMMISSIONER OF INCOME TAX vs. M/S.NAVANIDHI VIVIDHODDESHA

Bench: B.V.NAGARATHNA,M G UMA

condone the delay and rejected the application filed under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter

PRL.COMMISSIONER OF INCOME TAX vs. M/S KERADI MILK PRODUCERS' WOMEN

Bench: B.V.NAGARATHNA,M G UMA

condone the delay and rejected the application filed under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter

SRI DEEPAK VARMA vs. THE COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice H.N. Nagamohan Das

delay in filing the revised returns. Under Section 119(2)(b) of the Act the Board is empowered to condone

SRI.YALLAPPA S/O RAMANNA YANDIGERI, vs. THE COMMISSIONER OF INCOME-TAX,

Bench: The Hon’Ble Mr. Justice B. Sreenivase Gowda Writ Petition Nos. 100573/2017 & 100574/2017 (T-It) Between: 1. Sri.Yallappa S/O Ramanna Yandigeri, At: Kassaba Rolli, Tq: Bilagi, Dist. Bagalkot, Aged About 73 Years. 2. Smt.Rukmavva W/O Yallappa Yandigeri, At: Kassaba Rolli, Tq: Bilagi, Dist. Bagalkot. Aged About 60 Years. ... Petitioners (By Sri H. R. Kambiyavar, Advocate) & 1. The Commissioner Of Income-Tax, Opp. Civil Hospital, Dr.B.R. Ambedkar Road, Belagavi. 2. The Income Tax Officer, Ward-I, Bagalkot. ... Respondents (By Sri Y. V. Raviraj, Advocate For R1&R2)

delay in filing the returns, an application was filed by the petitioners under Section 119 (2) (b) of Income Tax Act for condonation

M/S SUMAN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-5

Bench: The Hon’Ble Dr Justice Vineet Kothari

Section 119(2)(b) of the Income Tax Act, 1961, seeking condonation of delay in payment of 3rd Instalment of the tax amount

M/S UNIQUE SHELTERS PVT LTD vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice Ram Mohan Reddy

condoning the delay in filing the returns under Subsection (4) of Section 139 of the Act, though required to submit returns under Subsection (1) of Section 139 of the Act. 4. Sri.K.V.Aravind, learned standing counsel for respondent-revenue submits that under clauses (b) and (c) of Section 119

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

Bench: B.V.NAGARATHNA,M G UMA

119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as “the Act” for the sake of brevity). In those cases, where there was rejection of the application filed under the said Section, consequently the delay in filing the returns was not condoned