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2020 (11) TMI 1030 - HC - Income TaxRefund claim of the TDS - non filling of ITR online/e-file - Income Tax Return filed by the petitioner treated defective u/s 139 - HELD THAT:- Admittedly, as per Section 139 of the Act, the petitioner was required to file the ITR online, which he failed to do. That apart, after August 2018, the petitioner has approached this Court vide present writ petition after a lapse of more than three years. We are unable to accept the claim of the petitioner as we find that the claim of the petitioner is barred by delay. The petitioner ought to have made claim for recovery within a reasonable time after 17.07.2018. On ascertaining what is reasonable time for claiming refund, the courts have often taken note of the period of limitation prescribed under the general Law of Limitation for filing of suits for recovery of amount due to them the same being three years. The Hon'ble Supreme Court in the case of Municipal Corporation of Greater Bombay Vs. Bombay Tyers International Ltd. and others, [1998 (3) TMI 678 - SUPREME COURT] has approved of the aforesaid principle. WP dismissed.
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