https://www.taxtmi.com/caselaws?id=374550 The court allowed the petitioner's delayed refund claim, emphasizing the need to interpret refund provisions liberally in favor of the assessee. The court set aside the rejection of the condonation of delay application, granting the petitioner two weeks to file the refund claim. The Assessing Officer was directed to verify the claim and issue the order within six weeks, with the refund amount to be remitted within three weeks thereafter. The writ petition was disposed of in favor of the petitioner, permitting the delayed refund claim and outlining the timeline for further proceedings and disbursement of the refund amount. en-us Thu, 24 Jan 2019 00:00:00 +0530 Mon, 04 Feb 2019 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374550 The court allowed the petitioner's delayed refund claim, emphasizing the need to interpret refund provisions liberally in favor of the assessee. The court set aside the rejection of the condonation of delay application, granting the petitioner two weeks to file the refund claim. The Assessing Officer was directed to verify the claim and issue the order within six weeks, with the refund amount to be remitted within three weeks thereafter. The writ petition was disposed of in favor of the petitioner, permitting the delayed refund claim and outlining the timeline for further proceedings and disbursement of the refund amount. Case-Laws Income Tax Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374550