On writ allowing the petition the Court held, that, the amount was liable to be refunded by the authority in accordance with the provisions of the Act. In such circumstances, the denial on the part of the Principal Commissioner to condone the delay in filing the return of income by the assessee either in the name of his father or in his individual name ought to have been permitted and the authority ought to have examined such claim on the merits and if it was found to be genuine, the assessee would be entitled to the refund  with statutory interest, if any, to be paid on such amount.(AY. 2017-18)