https://www.taxtmi.com/caselaws?id=430641 The Kerala High Court allowed the writ petition seeking condonation of delay in filing income tax returns and claiming refunds for Assessment Year 2010-11 under Section 119(2)(b) of the Income Tax Act. The court quashed the rejection order, directing the respondent to reconsider the delay from the last filing date. It specified a timeline for review and processing, emphasizing interest payment by the Department if the refund is delayed. The judgment clarified the correct interpretation of the law and highlighted the importance of timely pursuit in refund processes. en-us Thu, 17 Nov 2022 00:00:00 +0530 Thu, 24 Nov 2022 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430641 The Kerala High Court allowed the writ petition seeking condonation of delay in filing income tax returns and claiming refunds for Assessment Year 2010-11 under Section 119(2)(b) of the Income Tax Act. The court quashed the rejection order, directing the respondent to reconsider the delay from the last filing date. It specified a timeline for review and processing, emphasizing interest payment by the Department if the refund is delayed. The judgment clarified the correct interpretation of the law and highlighted the importance of timely pursuit in refund processes. Case-Laws Income Tax Thu, 17 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430641