Allowing the petition the Court held that , AO wrongly treated the return filed as in valid. Fresh return filed along with condonation of delay which was rejected without providing an opportunity of hearing .AO is directed to pay the refund to the assessee after scrutinizing return . ( AY. 2011-12)
Shubharam Complex v. ITO ( 2018) 255 Taxman 364 ( Karn) (HC)
S.139: Return- Refund – AO wrongly treated the return filed as in valid- Fresh return filed along with condonation of delay which was rejected – AO is directed to pay the refund to the assessee after scrutinizing return [ S. 119(2)(b), 139 (9) ]