Section 237&243 of the Income Tax Act, 1961 — Refund — Delay in filing the application for refund of tax under section 237 was to be condoned as it was not a case where the assessee was sleeping over his right but where the assessee was fighting for his legitimate right of grant of disability pensions. he was disabled army officer — Colonel Ashwani Kumar Ram Singh vs. Principal Commissioner of income tax [2019] 419 ITR 269(MP)