https://www.taxtmi.com/caselaws?id=445100 Kerala HC set aside single judge's decision and remanded matter to Principal Commissioner for fresh consideration under Section 119(2)(b). Court held that Principal Commissioner's delegated power under Section 119(2)(b) is limited to condoning delay based on justifiable reasons, not examining merits of refund claim. Administrative circular authorizing Principal Commissioner to consider merits was deemed illegal as it exceeded statutory mandate. Matter involved refund claim for tax deducted from enhanced compensation for agricultural land, where earlier refund for same land was allowed. Principal Commissioner directed to reconsider delay condonation application strictly within statutory parameters. en-us Tue, 26 Sep 2023 00:00:00 +0530 Tue, 31 Oct 2023 09:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445100 Kerala HC set aside single judge's decision and remanded matter to Principal Commissioner for fresh consideration under Section 119(2)(b). Court held that Principal Commissioner's delegated power under Section 119(2)(b) is limited to condoning delay based on justifiable reasons, not examining merits of refund claim. Administrative circular authorizing Principal Commissioner to consider merits was deemed illegal as it exceeded statutory mandate. Matter involved refund claim for tax deducted from enhanced compensation for agricultural land, where earlier refund for same land was allowed. Principal Commissioner directed to reconsider delay condonation application strictly within statutory parameters. Case-Laws Income Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445100