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        Case ID :
        Income Tax

        HC allowed petitions challenging CBDT's rejection of...

        Income Tax Section 119(1): Delay in Reassessment Condoned After Taxpayer Waives Refund Rights Through Authorized Memo

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC allowed petitions challenging CBDT's rejection of applications under Section 119(1) of Income Tax Act for condonation of delay in reassessment. Following CG Power precedent, Court found rejection unsustainable both legally and factually. Petitioner voluntarily waived rights to potential tax refunds through authorized memo dated 15.02.2024, demonstrating commitment to fair assessment without financial implications for Revenue. Court confirmed waiver's validity through Power of Attorney dated 22.11.2013, covering refunds post-adjustment of tax liabilities for AY 2002-03 to 2008-09. Petition granted under Article 226, permitting reassessment with condition of no refund claims, ensuring Revenue faces no additional burden.
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