Taxpayer's Refund Claim Delayed Due to Jurisdictional Issues and COVID-19, High Court Allows Consideration on Merits.

Petitioner diligently pursued refund claim. Payments delayed due to arbitration dispute. Refund claim filed timely with jurisdictional authority. Delay occurred due to lack of jurisdiction and COVID-19 pandemic. HC held compelling circumstances existed for condoning delay in filing application u/s 119(2)(b) before CBDT. Petition allowed, directing consideration of claim on merits. .....

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