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

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..... ll 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 .....

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..... (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 conte .....

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