- (1.)The petitioner before this Court, a practicing advocate, has filed this present petition being aggrieved by the order dated 15.03.2019 passed by the Principal Commissioner, Income Tax - I, Indore under Section 119 (2)(b) of the Income Tax Act, 1961 for the Assessment Year 2015 - 16.
(2.)The petitioner's contention is that the petitioner is an advocate practicing before this Court and is a regular income tax payee. The subject matter of the present writ petition relates to the Assessment Year 2015 - 16 and at the relevant point of time, the petitioner was serving as a Deputy Government Advocate for pleading cases of Government before the High Court of Madhya Pradesh, Bench at Indore.
(3.)The petitioner filed his return of income on 02.12.2015 for the assessment year 2015 - 16 declaring the income from the salary received from the State of Madhya Pradesh as well as income from other sources. The due date for filing the return for the year under consideration was 07.09.2015 (the original date was 31.07.2015 and it was extended to 07.09.2015). The return was filed belatedly by a delay of 86 days.