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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Condonation of delay u/s 119(2)(b) for claiming refund of tax ...


High Court: Revised Tax Return Can Serve as Delay Condonation Application for Tax Refunds u/s 119(2)(b.

February 4, 2014

Case Laws     Income Tax     HC

Condonation of delay u/s 119(2)(b) for claiming refund of tax paid - The revised return should itself be considered as application for condonation of delay under section 119(2)(b) and refund granted - HC

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