TMI BlogApplication for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming...Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for the purposes of filing an application for condonation of delay. Therefore, it was completely wrong on the part of the 1st respondent to treat the date of filing of application for condonation of delay as the relevant date for the purpose of considering whether it was filed within 6 years or not. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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