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of The HC disposed the petition granting petitioners leave to pursue statutory refund remedies, holding that petitioners must file an application under section 119(2)(b) seeking condonation of delay in filing the income-tax return and claiming refund of TDS deducted on compensation. The court noted that sections 237 and 239 govern entitlement and time-bar for refunds and referred to Instruction No.13/2006 permitting Commissioner level condonation for refund claims within prescribed limits. Time during pendency of the writ (filed 25.03.2019) is excluded in computing the six-year limitation for AY 2013-14. Petitioners were afforded eight weeks from the order to file the said application before the Principal Commissioner.
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