TDS Refund Request Denied u/s 119(2)(b) Due to Six-Year Delay in Application Submission.

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....Refund of TDS claimed after 6 years - The application under Section 119(2)(b) of the Act is being denied by adopting a very hyper technical view that the application for condonation of delay was made beyond 6 years from the date of the end of the assessment year 2004-05. - HC....