P&H: Quashes Rejection of HMT Employee’s Request to File Revised Income Tax Return for Refund

(i) Income Tax Act, 1961, Ss.119(2)(b), 237, 239, 139(1), 139(5) — Condonation of delay in filing revised return for refund claim — Impugned order was based on irrelevant and unreasoned considerations and PCIT did not apply tests laid down in Circular — Impugned order was quashed...

(ii) Income Tax Act, 1961, S.119(2)(b) — CBDT Circular No. 9/2015 dated 09.06.2015 — Requirement of reasoned consideration — Competent income tax authority is required to examine whether applicant's claim is bona fide, genuine and worthy of consideration and whether claimant would undergo avoidable suffering...

(iii) Income Tax Act, 1961, Section 119(2)(b) — CBDT Circular No. 9/2015 dated 09.06.2015 — Genuine hardship — Finding returned by PCIT on genuine hardship was through single unreasoned sentence that no case was made out for hardship — Order did not deal with petitioner's...