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2014 (7) TMI 95 - HC - Income TaxClaim for refund u/s 119(2)(b) - Period of limitation - credit of TDS which was not claimed earlier - TDS deducted during the Assessment year 2002-03 to 2004 - certificates received in November 2008 - denial of credit on the ground of period of limitation based on Non-existing circular - Held that:- The order dated 24.4.2012 rejected the application on the basis of a non-existing circular No. 670 of 1993 of the C.B.D.T. for the reason the same stands modified by Instruction No. 13 of 2006 dated 22.12.2006 and this modified instruction does not in any manner provide for rejection of the refund claim on the ground that the same is a supplementary claim for refund - the three applications dated 17.3.2009 filed on 26.3.2009 of the assessee has been rejected by applying a non-existing circular and ignoring the circular/Instruction dated 22.12.2006 - thus, the order is set aside and the Chief Commissioner of Income Tax is directed to hear the assessee and dispose of the assessee's applications u/s 119 (2) (b) of the Act for A.Y.2002-03 to 2004-05 without applying circular No.670 of 1993 – Decided in favour of Assessee.
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