https://www.taxtmi.com/caselaws?id=11349 The court dismissed the petition seeking a tax refund, ruling that the time limits specified in section 239 of the Income-tax Act, 1961 must be strictly followed for refund claims. The court held that the Central Board of Direct Taxes cannot relax these statutory provisions under section 119 of the Act. Despite the petitioner's argument for relaxation, the court emphasized adherence to the prescribed time limits and rejected the petition. However, the court clarified that the dismissal does not prevent the petitioner from seeking other remedies, underscoring the importance of complying with legal requirements for tax refunds. en-us Mon, 03 Nov 2003 00:00:00 +0530 Fri, 07 Aug 2009 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11349 The court dismissed the petition seeking a tax refund, ruling that the time limits specified in section 239 of the Income-tax Act, 1961 must be strictly followed for refund claims. The court held that the Central Board of Direct Taxes cannot relax these statutory provisions under section 119 of the Act. Despite the petitioner's argument for relaxation, the court emphasized adherence to the prescribed time limits and rejected the petition. However, the court clarified that the dismissal does not prevent the petitioner from seeking other remedies, underscoring the importance of complying with legal requirements for tax refunds. Case-Laws Income Tax Mon, 03 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11349