HON’BLE SRI JUSTICE GODA RAGHURAM and HON’BLE SRI JUSTICE N. RAVI SHANKAR WRIT PETITION No.23324 of 2011 ORDER:- (Per HON’BLE SRI JUSTICE GODA RAGHURAM) Heard both sides. 2. The order of the Commissioner of Income Tax-III, Hyderabad, dated 24.05.2011 exercising discretion under Section 119(2) of the Income Tax Act, 1961 (for short – ‘the Act’), declining to condone the delay in filing of the income tax return for the assessment year 2002-03 filed by the petitioner on 07.12.2005 is assailed in this writ petition. 3. For the assessment year 2002-03 the petitioner filed the return on 07.12.2005 claiming refund of Rs.75,223/- on account of the tax deducted at source on contracts performed by the petitioner under Section 194C of the Act. Along with the return, the petitioner filed an application to the Commissioner seeking exercise of power and discretion under Section 119(2)(b) of the Act, condoning the delay. He pleaded that the delay in filing of the return was on account of the misplacement of the TDS certificate. 4. By the impugned order, the application was rejected on the ground that no germane reasons are vouchsafed for the belated filing of the return; as the return was filed neither within the time prescribed, which for the relevant assessment year, was 31.07.2002 nor before the expiry of one year therefrom or even before the completion of the assessment year which was 31.03.2004; but much thereafter i.e. on 07.12.2005. The impugned order also records that on a perusal of the records, the petitioner was seen to have filed his return of income tax for the assessment years 1997-98 to 2000-01 as well, on 25.10.2001, which indicates that the petitioner is habitual in filing the returns of income tax belatedly. 5. This court discerns no error in the exercise of discretion, in the order impugned, warranting interference under Article 226 of the Constitution of India. 6. Accordingly, the Writ Petition is dismissed. No costs. ______________________ GODA RAGHURAM, J _____________________ N.RAVI SHANKAR,J 18th August 2011 CVRK