Pramod R. Agrawal vs Principal Commissioner Of Income Tax-5 ... on 13 October, 2023
In a similar
matter, a Division Bench of this Court in the case of Devdas Rama
Mangalore v/s The Commissioner of Income Tax26 and Ors in writ
petition no.2422 of 2013 dated 15 th January 2014, granted complete
relief, including an order of refund. The only difference between this
case and that case is that, in that case, the petitioner had made an
application for condonation of delay under Section 119 (2) (b) of the
Income Tax Act, which was rejected, in view of the circular issued by
the CBDT. In the case before us, the course adopted was under
Section 264 of the Act.