Condoning the delay in filing the refund application - Power of ...

Income Tax

August 10, 2023

Condoning the delay in filing the refund application - Power of CIT to ascertain merit in the claim while considering the application for condonation of delay u/s 119 - The Income Tax authority which is empowered to condone the delay in filing the application for refund is to ensure itself that the claim of the assessee is genuine and bonafide. - Petition dismissed - HC

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Condoning the delay in filing the refund application - Power of ...

Income Tax

August 10, 2023

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