SHUBHARAM COMPLEX Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner has challenged the communication dated 15.03.2013 and 28.10.2015, at Annexure-D and Annexure-G respectively and the order at Annexure-J dated 16.02.2016 to the writ petition, whereby it has been held that the return filed is defective and the aggregate of shares as filed by the petitioner exceeds 100%, inter alia seeking a direction to the second respondent to process the return filed by the petitioner and grant of refund due to it.

(2.) It is the grievance of the petitioner that the returns filed by the petitioner was declared as invalid in terms of Section-139(9) of the I.T. Act 1961; the petitioner was advised to file corrected return of income by 31.03.2013. The petitioner explained that there is no mistake and the return filed shows correct shares aggregating 100%.

(3.) It is contended that on the letter of the second respondent, advising the petitioner to file a fresh return of income and approach the Principal Commissioner of Income Tax Commissioner for condonation of delay in filing the return of income under Section-119(2)(b) of the Act, the same was acted upon. Surprisingly, the third respondent Principal Commissioner Of Income Tax rejected the petitioner's application filed under Section 119(2)(b) of the Act without providing an opportunity of hearing to the petitioner.