Back
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A.A, J
Suresh Velu Ellathukalathil – Appellant
Versus
Principal Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. challenge to rejection of condonation application under section 119(2)(b). (Para 1) |
| 2. arguments on circular timelines and section 148 notice. (Para 2 , 3 , 4) |
| 3. strict adherence to superseding five-year limit; section 148 irrelevant. (Para 5) |
JUDGMENT
The petitioner is an individual assessee under the Income Tax Act, 1961. The challenge raised in this writ petition is against Ext.P6 order passed by the 1st respondent rejecting the application submitted by the petitioner under Section 119(2)(b) of the Income Tax Act, for condoning the delay in submitting the returns. Earlier, the petitioner had submitted Ext.P2 application under (2)(b) before the 1st respondent for condoning the delay in filing the income tax returns for the year 2018-19 for claiming refund. The said application was considered by the 1st respondent in the light of Ext.P5 Circular and rejected the same on the reason that, the application was submitted beyond the period of five years from the end of the relevant assessment year and hence the 1st respondent was not competent to entertain the said application. The said order is under challenge in this writ petition.
2. I have heard Smt.Preetha S. Nair,
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
