In Section 119(2)(b) Applications PCIT should decide on Condonation, Not Merit

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 a return of income claiming a refund of the TDS amount deducted from payments made to him by the Land Acquisition Authority...