No refund application should be entertained for delay beyond six years under Instruction No. 13/2006 and condonation application denied for the same

PCIT Vs Subash Menon (Karnataka High Court)

Conclusion: Assessee’s application for condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961, and the subsequent refund claim, were rightly rejected due to the delay exceeding the prescribed limitation period under Instruction No. 13/2006 and no interest could be claimed on the delayed refund.

Held: Assessee-individual had filed its return of income for Assessment Year 2008-09, claiming TDS credit from salary. The return was processed under Section 143(1). Ministry of Corporate

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