Income Tax Refund Application u/s 119(2)(b) Filed after Nine Years not Condonable: Kerala HC

The Kerala High Court ruled that an income tax refund application filed under Section 119(2)(b) after nine years cannot be condoned. The case involved a taxpayer who had applied for a refund after a significant delay, citing reasons such as financial hardship. However, the court held that the delay exceeded the reasonable period specified under the Income Tax Act, and therefore, the refund could not be granted. This decision underscores the strict adherence to timelines prescribed by tax laws, especially regarding refund claims. The ruling serves as a reminder to taxpayers to file their claims within the stipulated time frame and avoid unnecessary delays in tax matters