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Income Tax - Highlights / Catch Notes

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Refund of tax - Applications to condone delay in filing the ...

Income Tax

December 29, 2023

Refund of tax - Applications to condone delay in filing the return of income and claim of refund u/s 119(2)(b) rejected - The petitioner came to know about the fact of the deduction of TDS from the amount of interest deposited by the Irrigation Department and realized that the date of filing the return of income to claim a refund of the amount of TDS had already gone - Delay directed to be condoned and allow the refund with interest - HC

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