Case Law Details
Daisy Vs PCIT (Kerala High Court)
Kerala High Court held that the Principal Commissioner while considering application u/s. 119(2)(b) of Income Tax Act should solely assessee the condonation in preferring the refund application. The Principal Commissioner shouldn’t assessee merit of the refund claim.
Facts- The appellant’s husband received compensation for land acquired by the state under Land Acquisition laws during A.Y. 2005-2006. The appellant’s husband had filed a return of income claiming a refund of the TDS amount deducted from payments made to him by the Land Acquisition Authority.
The appellant’s husband received enhanced compensation in the assessment year 2012-2013. However, by that time the appellant’s husband was hospitalized and subsequently died in December 2014.
The appellant was not aware of the requirement of filing return for claiming refund of the TDS amounts deducted from the enhanced compensation amount disbursed to her husband. She came to know of the said requirement only on 19.8.2015 on which date she filed a ‘nil’ return on behalf of her husband with an application for condonation of delay in terms of Section 119(2)(b) of the Act. The application u/s. 119(2)(b) came to be considered by the Principal Commissioner of Income Tax, who, by the order dated 26.5.2017 impugned in the writ petition, rejected the application.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
