https://www.taxtmi.com/caselaws?id=299505 The High Court dismissed the writ petition seeking a refund claim for the assessment year 2014-15 due to delay in approaching the court. The petitioner, a Cooperative Society, filed a defective Income Tax Return under Section 139 of the Act and failed to rectify the defects within a reasonable time. The court held that the claim was barred by delay and laches, emphasizing the need for timely submission. The petition was dismissed based on the general Law of Limitation, as the claim was not filed within the prescribed three-year period for recovery suits. en-us Tue, 16 Nov 2021 00:00:00 +0530 Wed, 22 Dec 2021 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299505 The High Court dismissed the writ petition seeking a refund claim for the assessment year 2014-15 due to delay in approaching the court. The petitioner, a Cooperative Society, filed a defective Income Tax Return under Section 139 of the Act and failed to rectify the defects within a reasonable time. The court held that the claim was barred by delay and laches, emphasizing the need for timely submission. The petition was dismissed based on the general Law of Limitation, as the claim was not filed within the prescribed three-year period for recovery suits. Case-Laws Income Tax Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299505