https://www.taxtmi.com/caselaws?id=237850 The court, after examining the submissions and record materials, decided to liberally condone the delay in filing the refund application for advance income tax paid for assessment years 1996-97 and 97-98. It directed the Chief Commissioner of Income Tax to reconsider the application for refund afresh on merits within three months. This decision was made in light of the hardship caused to the assessee due to delays and the need for authorities to condone delays under relevant provisions of the Income Tax Act. The writ petition was disposed of, granting relief to the petitioner for a fresh consideration of the refund claim. en-us Fri, 01 Mar 2013 00:00:00 +0530 Fri, 31 Jan 2014 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237850 The court, after examining the submissions and record materials, decided to liberally condone the delay in filing the refund application for advance income tax paid for assessment years 1996-97 and 97-98. It directed the Chief Commissioner of Income Tax to reconsider the application for refund afresh on merits within three months. This decision was made in light of the hardship caused to the assessee due to delays and the need for authorities to condone delays under relevant provisions of the Income Tax Act. The writ petition was disposed of, granting relief to the petitioner for a fresh consideration of the refund claim. Case-Laws Income Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237850