https://www.taxtmi.com/caselaws?id=174127 The court dismissed the petitioner's request for condonation of delay in filing returns and grant of refund, directing them to approach the Commissioner of Income Tax within the six-year limit for refund applications based on suffered losses. The court clarified that the Assessing authority can condone delay for up to six years, beyond which the Board has the power to entertain such matters. en-us Mon, 24 Jan 2011 00:00:00 +0530 Wed, 30 Sep 2015 15:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174127 The court dismissed the petitioner's request for condonation of delay in filing returns and grant of refund, directing them to approach the Commissioner of Income Tax within the six-year limit for refund applications based on suffered losses. The court clarified that the Assessing authority can condone delay for up to six years, beyond which the Board has the power to entertain such matters. Case-Laws Income Tax Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174127