https://www.taxtmi.com/highlights?id=72823 Condoning the delay in preferring the refund application - Delegation of power - The circular authorises the Principal Commissioner to consider even the merits of the refund claim while exercising the delegated power u/s 119(2)(b) of the Act. This is plainly illegal for the mandate of the Act cannot be circumvented through any administrative circular issued by the Board. - HC en-us Tue, 31 Oct 2023 09:55:38 +0530 Tue, 31 Oct 2023 09:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72823 Condoning the delay in preferring the refund application - Delegation of power - The circular authorises the Principal Commissioner to consider even the merits of the refund claim while exercising the delegated power u/s 119(2)(b) of the Act. This is plainly illegal for the mandate of the Act cannot be circumvented through any administrative circular issued by the Board. - HC Highlights Income Tax Tue, 31 Oct 2023 09:55:38 +0530 https://www.taxtmi.com/highlights?id=72823