Prabhat Kumar Limaye v. Union Of India Through Principal Commissioner, Income Tax-2, Indore

Pithawe RC 1 -ANNEXUREC High Court of Madhya Pradesh, JabalpurBench at Indore, IndoreCONTINUATION ORDER SHEET Writ Petition No.13900/2018 (Prabhat Kumar Limaye s/o Wamanrao Limaye VersusUnion of India throughPrincipal Commissioner,Income Tax-2, Indore) Indore, Dated 04.09.2018Shri Ashish Goyal, learned counsel for the petitioner. Ms. Veena Mandlik, learned counsel for the respondent / Revenue. Heard on the question of admission. O R D E R By this writ petition under Article 226 / 227 of the Constitution of India, 1950, the petitioner is challenging order dated 07.04.2016 (Annexure P/1) passed by the Principal Commissioner of Income Tax-2, Indore, whereby application under Section 119 (2) (b) of the Income Tax Act, 1961 filed by the petitioner for condonation of delay in filing return of income, claiming refund of Rs.42,356/- for Assessment Year 2001-02 has been rejected. 2.No cogent and sufficient explanation has been given by the petitioner regarding delay of more than two years in filing the present writ petition, and therefore, in view of paragraph No.4 of reply, which is supported by the affidavit of the Officer-in-Charge of the case, we dismiss Writ Petition No.13900/2018 on the ground of delay and latches. (P.K. Jaiswal) (Vivek Rusia) Judge Judge