CBDT Circular Cannot Override Statutory Section 119(2)(b) Power: AP HC

Bhupathi Hotels Limited Vs Centralized Processing Centre (Andhra Pradesh High Court) Andhra Pradesh HC: CBDT Circular Cannot Curtail Statutory Power Under Section 119(2)(b); Rejection of Refund Claim Solely on Six-Year Limitation Set Aside The Andhra Pradesh High Court held that the statutory power conferred under section 119(2)(b) to condone delay for admitting claims for refund or other relief cannot be curtailed solely by the six-year time limit prescribed in CBDT Circular No. 9/2015. The Court observed that section 119(2)(b) itself does not prescribe any limitation period, but vests the au...