Principal Commissioner of Income Tax Can’t Assess Merits of Refund Claims; Kerala High Court Orders Fresh Consideration based solely on Delay Justification [Read Order]

Principal Commissioner of Income Tax - Refund Claims - Kerala High Court - Fresh Consideration - Delay Justification - taxscan

The High Court of Kerala has held that the Principal Commissioner of Income Tax cannot assess the merits of refund claims but should focus solely on whether there are justifiable reasons for condoning the delay in filing such claims. The decision came in response to a writ appeal filed by a taxpayer, Daisy, who was…

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