Delay of nine years in filing refund application u/s. 119(2)(b) not condonable: Kerala HC

PCIT Vs K.C. Antony (Kerala High Court) Kerala High Court held that income tax refund application filed under section 119(2)(b) of the Income Tax Act after almost nine years cannot be condoned. Accordingly, writ petition dismissed. Facts- The respondent/writ petitioner had approached the writ court impugning order passed by the Principal Commissioner, Income Tax rejecting the application filed by the respondent u/s. 119(2)(b) of the Income Tax Act, 1961. In the said application that was filed in 2020, the respondent had sought to invoke the discretionary power of the Principal Commissioner of ...