2003 (7) TMI 56 - HC - Income Tax

Condonation of the delay in filing the application under section 119(2) for refund - genuine hardship - writ petition for condonation of the delay in filing the application under section 119(2) of the Income-tax Act, 1961 for refund is maintainable - we do not find any merit in these writ applications and, accordingly, the same are dismissed.

Summary

The High Court of Patna dismissed the writ applications regarding the condonation of delay in filing refund applications under the Income-tax Act, 1961. The Central Board of Direct Taxes rejected the petitioner's request citing deliberate delay to avoid scrutiny assessment. The court upheld the Board's decision, stating genuine hardship was not proven, and dismissed the writ applications.