Order under section 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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..... All Chief Commissioners. Sir, Subject: Order under section 119(2)(b) of the Income-tax Act, 1961-Condonation of delay in filing refund claims-Authorisation to the Income-tax Officers. Attention is invited to Board's order under section 119(2)(b) of the Income-tax Act, 1961 (F. No. 225/201/87/ITA. II) dated 5th February, 1988, whereby the Board, in exercise of the powers conf .....

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..... rry forward of the loss; (iii) the refund claimed is not supplementary in nature, i.e., a claim for additional amount of refund after the completion of the original assessment for the same assessment year; and (iv) the income of the assessee is not assessable in the hands of any other person under any provisions of the Act. 3. This order will be effective from 10-2-1988. 4. Hindi version w .....

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