Refund order set aside, reconsideration directed without reliance on outdated circular.

The court set aside the Chief Commissioner of Income Tax's order rejecting refund applications, directing reconsideration without reliance on an outdated circular. The Chief Commissioner was instructed to review the applications promptly and preferably within 12 weeks, with all contentions open. No costs were awarded.

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Issues:
Challenge to order dismissing application for refund after condoning delay under Section 119 (2) (b) of the Income Tax Act, 1961.

Analysis:
The petitioner's assessment for A.Y.2002-03, 2003-04, and 2004-05 resulted in refunds, which were granted after considering the TDS claims. Subsequently, the petitioner received TDS certificates for these years in November 2008, realizing they hadn't claimed credit for TDS during assessment. They filed refund applications in March 2009, seeking condonation of delay due to late receipt of TDS certificates.

The Chief Commissioner of Income Tax rejected the refund applications in April 2012, citing them as supplementary claims after assessment completion, relying on a circular from 1993. However, it was found that this circular had been modified in 2006, which was not considered. The court set aside the order, directing the Chief Commissioner to reconsider the applications without relying on the outdated circular, keeping all contentions open.

In conclusion, the court disposed of the petition, instructing the Chief Commissioner to review the applications promptly and preferably within 12 weeks, without applying the obsolete circular. No costs were awarded in this matter.

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