2013 (10) TMI 305

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.... George. JUDGMENT:- The petitioner firm is an assessee under the Indian Income Tax Act. Exts.P13 and P16 orders of the first and third respondents rejecting the petitioner's claim for refund of the advance income tax paid for the assessment years 1996-97 and 97-98 is under challenge in this writ petition. This writ petition is filed with the following prayers:      (a)....

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....efore the assessing authority dropped the proposal for imposing penalty. Petitioner applied for refund of the tax which was rejected by the Chief Commissioner. Similarly for the assessment year 1997-98 also there was delay in filing the return. The return was ultimately filed on 29-2- 2000 declaring a loss of Rs.3,98,599/-. Since the request for refund of the advance tax was rejected by the Chief ....

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....lure to condone the delay causes genuine hardship to the assessee. The relevant portion of the judgment reads as follows:      "Chapter XIV is mainly oriented to ensure assessment and recovery of tax to protect the interest of the Revenue. On the other hand, chapter XIV provides for refund and an application in this regard can be entertained only if it is filed within the ti....