https://www.taxtmi.com/caselaws?id=11546 Patna HC held that condonation of delay in filing a refund application under section 119(2)(b) of the Income-tax Act depends on genuine hardship and must be assessed on the facts of each case. The returns were filed long after the due dates, no satisfactory explanation for the delay was given, and the authority had recorded reasons that the delay appeared deliberate and aimed at avoiding scrutiny assessment. The court found no infirmity in the decision-making process and no lack of reasons, so writ interference was unwarranted. The refusal to condone the delay was therefore upheld. en-us Wed, 02 Jul 2003 00:00:00 +0530 Fri, 15 Jan 2010 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11546 Patna HC held that condonation of delay in filing a refund application under section 119(2)(b) of the Income-tax Act depends on genuine hardship and must be assessed on the facts of each case. The returns were filed long after the due dates, no satisfactory explanation for the delay was given, and the authority had recorded reasons that the delay appeared deliberate and aimed at avoiding scrutiny assessment. The court found no infirmity in the decision-making process and no lack of reasons, so writ interference was unwarranted. The refusal to condone the delay was therefore upheld. Case-Laws Income Tax Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11546