PCIT has no power to consider merits of Income Tax refund application

Kaizen Projects And Constructions (Since Dissolved) Vs PCIT (Kerala High Court)

Kerala High Court held that the Principal Chief Commissioner of Income Tax (PCIT) or the Principal Commissioner of Income Tax has no power to consider the merits of the Income Tax refund application. Here, what is required to be considered is the merits of the application for condonation of delay only.

Facts-

The present writ petition is filed by the survivin

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