Commissioner Can Consider Refund Applications Within Two Years u/r 173L, Should Favor Assessee's Request.

Denial of refund claim - the Commissioner has the power and discretion under proviso (i) to Rule 173L to entertain an application within a total period of two years. This is a case where the Commissioner should have at least exercised the said discretion in favour of the assessee - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X