Refund of TDS - applications for condonation of delay in filing returns claiming refund - Looking to the...

Refund of TDS - applications for condonation of delay in filing returns claiming refund - Looking to the pecuniary jurisdiction, it clearly transpires that the Assessing Officer who was ACIT (TDS); who passed the impugned order of rejection was not having any pecuniary jurisdiction. - CBDT directed to pass a fresh order of refund in accordance with law. - HC .....

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