Jurisdiction to consider Application u/s 119(2)(b) of Income Tax Act, is not vested with Chief Commissioner of Income Tax as Refund claim being above 10 Lakhs: Kerala HC [Read Order]

The Kerala High Court observed that the Jurisdiction to consider application under Section 119(2)(b) of the Income Tax Act, 1961 is not vested with Chief Commissioner of Income Tax as the refund claim was above 10 Lakhs.

The present writ petition has been filed impugning the order passed by the 2nd respondent rejecting the application of the petition under Section 119(2)(b) of the Income Tax Act for condoning the delay in filing the return of the petitioner’s income for the assessment year 2017-2018.

Under the provisions of Section 119(2)(b) of the Act r/w circular No.9/2015 dated 9.06.2015, the jurisdiction to consider the application under Section 119(2)(b) of the Income Tax Act in which the claim is not more than Ten Lakhs for any one assessment year, the Principal Chief Commissioner of the Income tax shall be vested with the powers of acceptance / rejection of such applications / claims.

A Single Bench of Justice Dinesh Kumar Singh observed that “In the present case, the claim of refund is more than Ten Lakhs, and therefore, the jurisdiction to consider the application of the petitioner under Section 119(2)(b) of the Income Tax Act, is not vested with the Chief Commissioner of Income Tax. However, the Chief Commissioner of Income Tax-1, Kochi haspassed the order, and thus, the order passed is without jurisdiction.”

Support our journalism by subscribing to Taxscanpremium. Follow us on Telegram for quick updates