https://www.taxtmi.com/caselaws?id=759578 In proceedings under Section 119(2)(b) of the Income-tax Act, the authority must confine its inquiry to condonation of delay and may not treat the merits of the underlying claim as determinative. The order was found to have adopted an unduly restrictive approach and to have failed to properly apply CBDT Circular No. 9/2015 dated 09.06.2015, which governs condonation within the permissible period. The impugned order was set aside and the matter was remanded for fresh, holistic reconsideration in accordance with the circular. en-us Tue, 11 Jun 2024 00:00:00 +0530 Fri, 04 Oct 2024 08:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759578 In proceedings under Section 119(2)(b) of the Income-tax Act, the authority must confine its inquiry to condonation of delay and may not treat the merits of the underlying claim as determinative. The order was found to have adopted an unduly restrictive approach and to have failed to properly apply CBDT Circular No. 9/2015 dated 09.06.2015, which governs condonation within the permissible period. The impugned order was set aside and the matter was remanded for fresh, holistic reconsideration in accordance with the circular. Case-Laws Income Tax Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759578