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| The Tax Publishers2020 TaxPub(DT) 2966 (Del-HC) INCOME TAX ACT, 1961
Section 119(2)(b)
Where assessee filed petition seeking timely disposal of applications filed under section 119(2)(b) of the Income Tax Act, 1961 for refund of income tax inadvertently paid on interest received under section 28 of the Land Acquisition Act, 1894 for various assessment years, direction was issued to competent authority to decide the applications filed by assessee within eight weeks.
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CBDT - Powers - Refund of income-tax inadvertently paid on interest received under section 28 of the Land Acquisition Act, 1894 -
Assessee filed petition seeking a direction to revenue to decide applications filed under section 119(2)(b) of the Income-Tax Act, 1961 for refund of income tax inadvertently paid on interest received under section 28 of the Land Acquisition Act, 1894 for various assessment years. Held: Revenue submitted that most of applications filed by petitioner were barred by limitation under Circular dt. 9-6-2015, relied upon by assessee. However, keeping in view limited prayer sought in writ petition, same was disposed of with a direction to competent authority to decide the applications filed by assessee within eight weeks.
REFERRED : CIT v. Ghanshyam (HUF) (2009) 8 SCC 412 (SC) : 2009 TaxPub(DT) 1897 (SC)
FAVOUR : Directions issued
A.Y. :
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