https://www.taxtmi.com/caselaws?id=16900 Where the Income-tax Act empowers the Board to admit a delayed claim or application to avoid genuine hardship, the authority must consider that enabling power on the facts rather than reject the matter mechanically on limitation alone. Section 119(2)(b) permits consideration of a time-barred claim on merits if such relief is desirable or expedient for avoiding genuine hardship, and the provision must be applied before treating the request as non-entertainable. The rejection was quashed and the matter remitted for fresh consideration under the hardship-relief power. en-us Thu, 17 Jul 1997 00:00:00 +0530 Sat, 12 Sep 2009 18:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16900 Where the Income-tax Act empowers the Board to admit a delayed claim or application to avoid genuine hardship, the authority must consider that enabling power on the facts rather than reject the matter mechanically on limitation alone. Section 119(2)(b) permits consideration of a time-barred claim on merits if such relief is desirable or expedient for avoiding genuine hardship, and the provision must be applied before treating the request as non-entertainable. The rejection was quashed and the matter remitted for fresh consideration under the hardship-relief power. Case-Laws Income Tax Thu, 17 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16900