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CCIT has no jurisdiction if Income Tax refund claim exceeds Rs. Ten Lakhs: Kerala HC
Case Law Details
- Case Name
- Punnorath Meethal Sankaran Vs ITO (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Punnorath Meethal Sankaran Vs ITO (Kerala High Court)
Introduction: The Kerala High Court, in the case of Punnorath Meethal Sankaran vs Income Tax Officer (ITO), addressed a critical jurisdictional issue regarding the acceptance or rejection of applications under Section 119(2)(b) of the Income Tax Act. The court’s attention was drawn to the rejection of an application filed by the petitioner for condoning the delay in filing the income tax return for the assessment year 2017-2018, as outlined in Ext.P10.
Detailed Analysis: The heart of the matter lies in Section 119(2)(b) of the Income ...
