Order u/s. 119(2)(b) of the Income-tax Act, 1961-Condonation of delay in filing refund claims-Authorisation to the Income-tax Officers - Income Tax - 379/1984

Order u/s. 119(2)(b) of the Income-tax Act, 1961-Condonation of delay in filing refund claims-Authorisation to the Income-tax Officers Circular No. 379 Dated 10/4/1984 To All Commissioners of Income-tax. Subject: Order u/s. 119(2)(b) of the Income-tax Act, 1961-Condonation of delay in filing refund claims-Authorisation to the Income-tax Officers. Sir, Attention is invited to Board's order u/s. 119(2)(b) of the Income-tax Act (F. No. 225/105/83-ITA.II), dated March 24, 1984, wherein the Board, in exercise of the powers conferred by clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961, have condoned the delay in filing returns of income in cases where an otherwise valid refund claim u/s. 237 of the Income-tax Act is filed by the assessee after the expiry of the statutory time-limit u/s. 239 of the Income-tax Act, and the Income-tax Officer, having jurisdiction over the case, has been empowered to admit the said claim and dispose of the same on merits and in accordance with law provided the following conditions are satisfied: (i) the refund arising as a result of tax deducted at source in respect of the assessment year under the provisions of sections 192, 193, 194, 194A, 194B, 194D and 195 does not exceed Rs. 1,000; (ii) the returned income is not a loss where the assessee claims the benefit of carry forward of loss; (iii) the refund claimed is not supplementary in nature, e.g., a claim for additional amount of refund after the completion of the original assessment for the same assessment year; (iv) the income of the assessee is not assessable in the hands of any other person under any provisions of the Act. 2. This order has been made effective from April 2, 1984. 3. You are requested to bring the contents of the aforesaid order, which has already been communicated to you, vide Board's endorsement of even number, dated March 24, 1984, to the notice of all the Officers working under you. It is also requested that this authorisation may be given wide publicity. 4. Hindi version will follow shortly. Yours faithfully, (Sd.) P. Saxena, Secretary, Central Board of Direct Taxes.