Case Law Details
Case Name : Sureshan M. Vs PCIT (Kerala High Court)
Appeal Number : WP(C) No. 20227 of 2023
Date of Judgement/Order : 01/12/2023
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Sureshan M. Vs PCIT (Kerala High Court)
Introduction: The Kerala High Court recently dismissed a writ petition challenging an order by the Principal Commissioner of Income Tax, Kozhikkode, rejecting an application for the condonation of delay in filing a refund application for the assessment year 2011-12. The court upheld the Circular issued by the Central Board of Direct Taxes (CBDT), empowering the tax authorities to prescribe a time limit for condonation of delay.
I. Background: A. Impugned Order and Circular:
- The petitioner’s application to condone the delay in filing a refund application for the assessment year 2011-12 was dismissed by the Principal Commissioner of Income Tax.
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