JUDGMENT :

K.R. SHRIRAM, J.

Writ Petition No.569 of 2023

1. Petitioner is impugning an order dated 6th March 2019 rejecting petitioner’s application under Section 264 of the Income Tax Act 1961 (the Act) on two grounds, namely; there was a substantial delay in filing the application and second, that the intimation under Section 143(1) of the Act was not an assessment order.

2. Petitioner during AY 2009-10 had filed its return of Fringe Benefit Tax (FBT) amounting to Rs.10,23,47,059/- under Section 115WD(1) of the act showing the value of chargeable fringe benefits at Rs.30,11,09,327/- alongwith the return of income tax. Assessee company also annexed by way of note with FBT return that certain sums were included as chargeable to FBT out of abandunt caution and that the same should not be chargeable to FBT. Similar claim was made for AY-2007-08. For AY-2007-08, the Assessing Officer (AO) did not allow these claims. On appeal, the Commissioner of Income Tax (Appeals) (CIT)(A), by an order dated 31st August 2016, allowed those claims of assessee. Since the CIT(A) allowed those claims, petitioner filed an application under Section 264 of the Act for refund of the FBT return. On the issue of