https://www.taxtmi.com/caselaws?id=330329 The court set aside the dismissal of a petition seeking a refund of advanced tax for assessment years 2004-2005 and 2005-2006 due to delays. The petitioner's genuine hardship, substantial losses, and the need for timely refund were considered. The court emphasized substantial justice over technicalities, granting condonation of delay as the refund was legitimately due. The Commissioner was directed to process the return and issue appropriate orders within two months to prevent further financial hardship to the petitioner. en-us Mon, 11 Jul 2016 00:00:00 +0530 Fri, 22 Jul 2016 14:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330329 The court set aside the dismissal of a petition seeking a refund of advanced tax for assessment years 2004-2005 and 2005-2006 due to delays. The petitioner's genuine hardship, substantial losses, and the need for timely refund were considered. The court emphasized substantial justice over technicalities, granting condonation of delay as the refund was legitimately due. The Commissioner was directed to process the return and issue appropriate orders within two months to prevent further financial hardship to the petitioner. Case-Laws Income Tax Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330329