ITAT orders ₹17 L tax refund, deeming denial on e‑verification grounds illegal
The Delhi ITAT overturned a denial of a ₹17 lakh refund, holding that rejecting the claim because the ITR was not e‑verified on time violated Article 265. The tribunal deemed the technical ground unjust enrichment, clearing the way for the taxpayer to receive the money. The ruling signals stronger protection for Indian taxpayers against procedural refunds denial.