Section 119(2)(b) applications must be decided in accordance with law; writ petitions disposed of on procedural directions only.

The Delhi High Court noted a limited procedural issue concerning whether the respondent should decide the petitioners' applications under Section 119(2)(b) of the Income-tax Act, 1961. It directed the respondent to decide those applications within eight weeks in accordance with law, while leaving all rights and contentions open. The writ petitions were disposed of on that procedural basis only, without any adjudication on the merits of the refund claim or the maintainability objections.

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Issues: Whether the respondent should be directed to decide the petitioners' applications under Section 119(2)(b) of the Income-tax Act, 1961.

Conclusion: The respondent was directed to decide the applications within eight weeks in accordance with law, with all rights and contentions left open.

Final Conclusion: The writ petitions were disposed of by granting only a procedural direction, without any adjudication on the merits of the refund claim or the maintainability objections.

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