https://www.taxtmi.com/highlights?id=75384 Order u/s 119(2)(b) of the Act rejecting the application for waiver of time limit for filing of the return - claim in the refund on account of the tax deducted at source from the income of late father - The Court noted that the PCIT's rejection was contrary to established legal principles. Referring to precedents, the Court emphasized the need for a liberal interpretation of "genuine hardship" and justice-oriented approach in such matters. The High Court held that the petition succeeds and is accordingly allowed. en-us Mon, 04 Mar 2024 22:31:42 +0530 Mon, 04 Mar 2024 22:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75384 Order u/s 119(2)(b) of the Act rejecting the application for waiver of time limit for filing of the return - claim in the refund on account of the tax deducted at source from the income of late father - The Court noted that the PCIT's rejection was contrary to established legal principles. Referring to precedents, the Court emphasized the need for a liberal interpretation of "genuine hardship" and justice-oriented approach in such matters. The High Court held that the petition succeeds and is accordingly allowed. Highlights Income Tax Mon, 04 Mar 2024 22:31:42 +0530 https://www.taxtmi.com/highlights?id=75384