2024 (3) TMI 623 - SCH - Income Tax

Refund of TDS - applications for condonation of delay in filing returns claiming refund - ACIT (TDS) Jurisdiction to pass the order - Deduction of TDS in the name of their contractors/sub-contractors - Whether the contractors/ sub-contractors have availed of its credit in their tax returns? As decided by HC 2023 (2) TMI 224 - JHARKHAND HIGH COURT ACIT (TDS) who passed the impugned order was having no jurisdiction in view of the pecuniary limit fixed vide Circular No.9/2015 and reasons recorded the impugned order is quashed on the point of lack of jurisdiction and the case of the petitioner is remitted to the Board to pass a fresh order of refund in accordance with law. HELD THAT - There is delay of 274 days in filing the present special leave petition, which has not been satisfactorily explained. Even on merits, we do not see any good ground and reason to interfere with the impugned judgment. Recording the aforesaid, the application for condonation of delay and consequently the Special Leave Petition are dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition due to a delay of 274 days in filing, which was not satisfactorily explained. The Court found no good ground to interfere with the impugned judgment. The application for condonation of delay was also dismissed.