https://www.taxtmi.com/caselaws?id=265813 The Court overturned the rejection of a refund claim due to delayed filing of returns for assessment years 1996-97 and 1997-98. It emphasized the need to consider genuine hardship in condoning delays under Section 119(2)(b) of the Income Tax Act. The Commissioner's failure to properly assess hardship rendered the rejection unsustainable. The Court directed a reevaluation of the delay condonation applications, quashing previous orders and instructing compliance with Section 119(2)(b) within two months. The judgment focused on ensuring proper application of the law in refund claim cases. en-us Fri, 03 Jul 2015 00:00:00 +0530 Sat, 07 Nov 2015 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265813 The Court overturned the rejection of a refund claim due to delayed filing of returns for assessment years 1996-97 and 1997-98. It emphasized the need to consider genuine hardship in condoning delays under Section 119(2)(b) of the Income Tax Act. The Commissioner's failure to properly assess hardship rendered the rejection unsustainable. The Court directed a reevaluation of the delay condonation applications, quashing previous orders and instructing compliance with Section 119(2)(b) within two months. The judgment focused on ensuring proper application of the law in refund claim cases. Case-Laws Income Tax Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265813