Condonation of delay in filing refund claims u/s 237. - Income Tax - 1557/CBDT

INSTRUCTION NO. 1557/CBDT Dated: March 24, 1984 Reference is invited to the general orders passed by the Board in exercise of the powers under section 119(2)(b) of the Income tax Act, vide Board F.No.225/105/83-ITA, dated 24-3-1984 whereby condonation of delay in filing refund claims u/s.237 of the Income-tax Act, 1961 in respect of certain types of cases has been ordered. These orders are effective from 2nd April, 1984. 2. But the Commissioners of Income-tax should have an administrative control over such cases and for that purpose it is necessary that the Income tax Officer shall obtain the prior approval of the Commissioner of Income-tax before entertaining. Please ensure that conditions laid down in the Board's order u/s 119(2)(b) referred to above are fulfilled. 3. The above instructions may please be brought to the notice of the officers working under you.