Rejection of refund condonation under Section 119(2)(b) solely due to six-year Circular bar is unsustainable.
Rejection of refund condonation under Section 119(2)(b) solely due to six-year Circular bar is unsustainable. Rejection of refund condonation under Section 119(2)(b) solely due to six-year Circular bar is unsustainable. Issue Whether the authority empowered under Section 119(2)(b) is justified in rejecting an application for condonation of delay in claiming a refund solely on the… Read More »