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,”