https://www.taxtmi.com/caselaws?id=765229 A condonation request under section 119(2)(b) for filing a revised return and claiming additional refund was held not maintainable because it was made beyond the six-year limit in CBDT Circular No. 9/2015. The Court noted that the claim concerned belated TDS credit and was, in substance, an attempt to secure a further refund after expiry of the prescribed period. Relief was also unavailable because the application did not satisfy the circular's requirement of a correct, genuine claim based on genuine hardship. The absence of an assessment order under sections 143(1) or 143(3) did not alter the time bar, and the writ petition was dismissed. en-us Wed, 08 Jan 2025 00:00:00 +0530 Tue, 11 Feb 2025 15:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765229 A condonation request under section 119(2)(b) for filing a revised return and claiming additional refund was held not maintainable because it was made beyond the six-year limit in CBDT Circular No. 9/2015. The Court noted that the claim concerned belated TDS credit and was, in substance, an attempt to secure a further refund after expiry of the prescribed period. Relief was also unavailable because the application did not satisfy the circular's requirement of a correct, genuine claim based on genuine hardship. The absence of an assessment order under sections 143(1) or 143(3) did not alter the time bar, and the writ petition was dismissed. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765229