PCIT has No Power to Consider Merits of Refund Application under Income Tax Act: Kerala HC [Read Order]

Section 119(2)(b) of the Income Tax Act only empowers the Board to admit an application or claim for exemption, deduction, refund or any other relief.

By Yogitha S. Yogesh - On December 2, 2023 10:00 pm - 3 mins read

Principal Commissioner of Income Tax - Merits of Refund Application - Refund Application - Income Tax Act - Kerala High Court - TAXSCAN

The Kerala High Court has held that the Principal Commissioner of Income Tax (PCIT) has no power to consider the merits of refund application under the Income Tax Act, 1961. Kaizen Projects and Constructions, the petitioner is the surviving partner of a partnership firm, which was dissolved due to the death of its Managing Partner. …

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