Tim limit for deciding application made under section 119(2)(b)



Can the PCIT assume power's to decide the application made even after 2 year's since the year in which the same was made and what's the alternative remedy.
 
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KVO Merau Kutchh

Application u/s 119(2)(b) has to be filed within 6 years from the end of the assessment year for which income tax return has to be filed. The limit of 6 years shall apply to all authorities having powers to pardon the delay as prescribed above including the board.

A condonation application (pardon) should be disposed of within 6 months from the end of the month in which the application is received.


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What if there is delay in deciding the application. Can the assessee approach the CBDT or the ITAT
 
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KVO Merau Kutchh

Revise the application with the same authority, &/or complain with higher authority/ CIT.

 
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