Income Tax Act does not impose any limitation for filing an application for condonation of delay

Case: K C Antony Versus Principal Commissioner

Coram: Justice Gopinath P.

Case No.: WP(C) No. 13511 Of 2021

Court Observation: “I am of the view that if the delay from 1.4.2012 to 13.7.2012 (104 days) is condoned and the petitioner is found eligible for a refund, the refund amount will not carry any interest u/s 244A of the Income Tax Act, 1961, as it is clear that the petitioner did not pursue his application for nearly eight years (on his own showing). However, the Department will pay such interest if the refund is not actually made within six weeks from the date the petitioner is found eligible for the same,”

Previous Posts

S.134 Evidence Act | Testimony Of Single Eyewitness Can Form Basis For Conviction Provided It Is Of Sterling Quality: Madhya Pradesh High Court

Doctrine Of Group Of Companies, Can’t Implead Third Party To Arbitration: Delhi High Court

Addition/Disallowance Can’t Be Made Merely On Assessee’s Admission During Search: Delhi High Court

Mere Registration Of FIRs Can’t Have Nexus With Breach Of Maintenance Of ‘Public Order’: Gujarat High Court Quashes Preventive Detention

Detaining Authority Must Be Aware That Detenu Is Already In Custody & Must Show Compelling Reasons To Pass Preventive Detention Order: Kerala HC

Witness Appearing For Complainant And Cross-Examined By Accused Cannot Be Called To Appear As Defence Witness: J&K&L High Court

Uttarakhand High Court Pulls Up Family Court For Not Allowing US Resident To File Divorce Petition Through POA Holder