Income Tax - Refund of TDS - applications for condonation of delay in...

Income Tax

Refund of TDS - applications for condonation of delay in filing returns claiming refund - Looking to the pecuniary jurisdiction, it clearly transpires that the Assessing Officer who was ACIT (TDS); who passed the impugned order of rejection was not having any pecuniary jurisdiction. - CBDT directed to pass a fresh order of refund in accordance with law. - HC

View Source