Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 305 - HC - Income TaxCondonation of delay for filing refund application - Request for refund of the advance tax was rejected by the Chief Commissioner – Held that:- Reliance has been placed upon the judgment in the case of Pala Marketing Co-op. Society Ltd. v. Union of Indian and Ors.[2007 (11) TMI 294 - KERALA HIGH COURT], wherein it has been held that failure to condone the delay causes genuine hardship to the assessee – In the present case, delay even though due to the fault of the petitioner, should liberally be condoned in filing the application for refund – Decided in favor of Assessee.
|