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2003 (11) TMI 54 - HC - Income TaxThe petitioner sought a refund of the tax paid by him. The request of the petitioner was declined by the Director, CBDT, by an order dated June 6, 2003. A perusal of the aforesaid order reveals that the claim made by the petitioner being belated, did not satisfy the mandatory requirement of section 239 and as such could not be entertained - We have perused section 119 of the Act, it is not possible for us to accept that the statutory provision incorporated under section 239 of the Act, is not amenable to relaxation at the hands of the Board through instructions under section 119 – Hence the claim for refund made by the petitioner could not be entertained – Petition dismissed
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