Case Law Details
Case Name : Daisy Vs PCIT (Kerala High Court)
Related Assessment Year : 2012-13
Courts :
All High Courts Kerala High Court
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Daisy Vs PCIT (Kerala High Court)
Kerala High Court held that the Principal Commissioner while considering application u/s. 119(2)(b) of Income Tax Act should solely assessee the condonation in preferring the refund application. The Principal Commissioner shouldn’t assessee merit of the refund claim.
Facts- The appellant’s husband received compensation for land acquired by the state under Land Acquisition laws during A.Y. 2005-2006. The appellant’s husband had filed
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