Jurisdiction to consider Application u/s 119(2)(b) of Income Tax Act, is not vested with Chief Commissioner of Income Tax as Refund claim being above 10 Lakhs: Kerala HC [Read Order]

Jurisdiction to consider application u/s 119(2)(b) of Income Tax Act, is not vested with Chief Commissioner of Income Tax as refund claim being above 10 Lakhs, rules Kerala HC
By Kalyani B. Nair - On December 26, 2023 3:05 pm - 2 mins read
Kerala High Court - Chief Commissioner of Income Tax - Tax jurisdiction - Refund claim - Income Tax - taxscan

The Kerala High Court observed that the Jurisdiction to consider application under Section 119(2)(b) of the Income Tax Act, 1961 is not vested with Chief Commissioner of Income Tax as the refund claim was above 10 Lakhs. The present writ petition has been filed impugning the order passed by the 2nd respondent rejecting the application…

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