1)  Sitaldas K.Motwani vs DGIT(International Taxation)-Bombay High Court-  

Late return filing and Refund claim: Arbitrary rejection of assessee's condonation prayer u/section 119 r/w CBDT Circular DEC 2009 

HELD: UNDER WRIT JURISDICTION:           

"Whether the refund claim is correct and genuine, the authority must satisfy itself that the applicant has a prima facie correct and genuine claim, does not mean that the authority should examine the merits of the refund claim closely and come to a conclusion that the applicant’s claim is bound to succeed. This would amount to prejudging the case on merits. All that the authority has to see is that on the face of it the person applying for refund after condonation of delay has a case which needs consideration and which is not bound to fail by virtue of some apparent defect. At this stage, the authority is not expected to go deep into the niceties of law. While determining whether refund claim is correct and genuine, the relevant consideration is whether on the evidence led, it was possible to arrive at the conclusion in question and not whether that was the only conclusion which  could be arrived at on that evidence"                                             

(click here for judgment)  

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