https://www.taxtmi.com/caselaws?id=406862 The Court granted the petitioner the opportunity to file an application seeking condonation of delay for the refund of withholding tax for the assessment year 2013-2014. The petitioner was directed to submit the application within ten days, and the concerned officer was instructed to review it, provide a personal hearing, and issue a decision within three weeks. The process was to be conducted via video conferencing due to COVID-19. The Court emphasized the importance of procedural compliance in tax refund claims, the distinction between withholding tax and actual tax liabilities, and the need for timely applications for condonation of delay. en-us Tue, 20 Apr 2021 00:00:00 +0530 Sat, 24 Apr 2021 09:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406862 The Court granted the petitioner the opportunity to file an application seeking condonation of delay for the refund of withholding tax for the assessment year 2013-2014. The petitioner was directed to submit the application within ten days, and the concerned officer was instructed to review it, provide a personal hearing, and issue a decision within three weeks. The process was to be conducted via video conferencing due to COVID-19. The Court emphasized the importance of procedural compliance in tax refund claims, the distinction between withholding tax and actual tax liabilities, and the need for timely applications for condonation of delay. Case-Laws Income Tax Tue, 20 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406862