Assessee filed an application before Principal Commissioner under section 119(2)(b) seeking condonation of delay in filing return for Assessment year 2018-19 to claim refund. Principal Commissioner rejected the application on the ground that the same was filed beyond five years from the end of the relevant assessment year.On writ, the  Assessee contended that Circular No. 9 of 2015, dated 9-6-2015, which was in force at the time of expiry of six years from the end of the relevant assessment year, would apply and delay could be condoned. Court held that since Circular No. 9 of 2015 was issued in supersession of earlier circular and thus modified the period of limitation from six years to five years, the Principal Commissioner was justified in rejecting the application. Assessee did not have any vested right to get time enlarged for submitting return, if a time limit was contemplated, other than the manner contemplated for same. Court also held that non-issuance of a notice under section 148 does not create any right for assessee to get delay condoned beyond time limit fixed by Central Board of Direct Taxes, as both provisions are separate and distinct and while considering an application under section 119(2)(b), authority is not bound to consider question whether a notice is issued under section 148, as matters within zone of consideration are strictly confined to Circulars and section 119(2)(b), with no reference to section 148 in either, therefore where assessee’s application for condonation of delay in filing return for A.Y. 2018-19 was rejected based on CBDT Circular limiting condonation to five years, fact that no notice under section 148 was issued did not warrant interference with order. (AY. 2018-19)