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PCIT has no power to consider merits of Income Tax refund application
Case Law Details
- Case Name
- Kaizen Projects And Constructions (Since Dissolved) Vs PCIT (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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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 surviving partner of a partnership firm, which was dissolved on account of the death of its Managing Partner. The petitioner aged above 80 years, challenges orders pas...
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