Claim for refund u/s 119(2)(b) - Period of limitation - TDS ...

High Court rules tax refund claims u/s 119(2)(b) must be processed on merits, despite limitation period.

July 3, 2014

Case Laws Income Tax HC

Claim for refund u/s 119(2)(b) - Period of limitation - TDS deducted during the Assessment year 2002-03 to 2004 - certificates received in November 2008 - refund to be processed on merit - HC

View Source

← Previous Next →

Claim for refund u/s 119(2)(b) - Period of limitation - TDS ...

High Court rules tax refund claims u/s 119(2)(b) must be processed on merits, despite limitation period.

July 3, 2014

Case Laws Income Tax HC

You may also like:

Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

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...

Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

Refund claim for service tax paid on ocean freight not barred by time limitation. Section 11B(5)(B)(ec) of Central Excise Act, 1994 made applicable to Finance Act, 1994...

Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which...

HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5)....

Petitioner diligently pursued refund claim. Payments delayed due to arbitration dispute. Refund claim filed timely with jurisdictional authority. Delay occurred due to...

Refund of tax - Applications to condone delay in filing the return of income and claim of refund u/s 119(2)(b) rejected - The petitioner came to know about the fact of...

Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

Refund claim - time limitation - claim was delayed by a period of 4 days - Since the acknowledgment of the refund application was given on 18.2.2014, i.e. within one...

Period of limitation for claiming refund under GST - Relevant Date - Discussion Forum

Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

Quick Updates: