https://www.taxtmi.com/caselaws?id=765580 Karnataka HC set aside Single Judge's direction to consider taxpayer's refund claim with interest. The refund application of Rs. 24,83,851 for assessment year 2008-09 was filed on 25.07.2016, beyond the six-year limitation period ending 31.03.2015. Court held that condonation of delay application was required within the prescribed timeframe, and taxpayer cannot benefit from their own delay. While directing consideration of the refund claim itself within four weeks, the court removed the direction for applicable interest, ruling that interest is payable only for delays attributable to the revenue department, not the taxpayer's late filing. en-us Tue, 28 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765580 Karnataka HC set aside Single Judge's direction to consider taxpayer's refund claim with interest. The refund application of Rs. 24,83,851 for assessment year 2008-09 was filed on 25.07.2016, beyond the six-year limitation period ending 31.03.2015. Court held that condonation of delay application was required within the prescribed timeframe, and taxpayer cannot benefit from their own delay. While directing consideration of the refund claim itself within four weeks, the court removed the direction for applicable interest, ruling that interest is payable only for delays attributable to the revenue department, not the taxpayer's late filing. Case-Laws Income Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765580