https://www.taxtmi.com/caselaws?id=798357 Section 119(2)(b) permits admission of delayed income-tax refund claims where relief is required to avoid genuine hardship, without prescribing a limitation period. The six-year restriction in Circular No. 9/2015 cannot curtail that statutory discretion, although departmental circulars bind income-tax authorities. Refund-condonation applications rejected solely for exceeding that period require fresh consideration on merits, including in constitutional writ proceedings. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798357 Section 119(2)(b) permits admission of delayed income-tax refund claims where relief is required to avoid genuine hardship, without prescribing a limitation period. The six-year restriction in Circular No. 9/2015 cannot curtail that statutory discretion, although departmental circulars bind income-tax authorities. Refund-condonation applications rejected solely for exceeding that period require fresh consideration on merits, including in constitutional writ proceedings. Case-Laws Income Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798357