https://www.taxtmi.com/caselaws?id=778366 HC disposed the petition and granted the petitioners liberty to file an application under s.119(2)(b) for condonation of delay in filing the income-tax return and claiming the refund of the TDS within eight weeks. The court noted provisions of ss.237-239 allowing refund claims, Instruction No.13/2006 permitting condonation and CsIT competence for refunds up to Rs.10,00,000, and that the six-year limitation for AY 2013-14 ordinarily expired 31.03.2020 but the period during which the writ was pending is excluded in computing limitation. en-us Thu, 11 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778366 HC disposed the petition and granted the petitioners liberty to file an application under s.119(2)(b) for condonation of delay in filing the income-tax return and claiming the refund of the TDS within eight weeks. The court noted provisions of ss.237-239 allowing refund claims, Instruction No.13/2006 permitting condonation and CsIT competence for refunds up to Rs.10,00,000, and that the six-year limitation for AY 2013-14 ordinarily expired 31.03.2020 but the period during which the writ was pending is excluded in computing limitation. Case-Laws Income Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778366