Hello and greetings to all professionals,,
Please can any one suggest me what would be remedy for order passed by Commissioner of income tax under sec-119(2)(b). One of my client could not file the return of income for AY 10-11 and 11-12. He had no income which is chargeable to tax however he had tax receivable in his beeks of accounts in those years. and if he could have filed the income tax return he could have claimed refund.
Now he had applied to commissioner of income tax (applicable to his jurisdiction) for accepting the 'belated returns'. To aviod hardship to the assessee, sec-119 empowers the CBDT and the CBDT has vide instruction dated 12 of 2003 had delegated the powers to Commissioner of Income Tax / Chief Commissioner of Incometax.
The assessee moved to the CIT. The CIT had denied to accept the returns of AY 2010-11 and 2011-12 through his order. sec-245 doesnt empower to appeal against order passed under sec-119.
Can anyone suggest me what would be the remedy if the assessee wants to appeal for that order?
CAclubindia
