Order under section 119(2)(b) of the Income-tax Act, 1961-Condonation of delay in filing refund claims-Authorisation to the Assessing Officers

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..... To 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 Assessing Officers. Attention is invited to Board's order under section 119(2)(b) of the Income-tax (F. No. 225/201/87-ITA II) dated 7-8-88 whereby the Board, in exercise of the powers conferred by clause (b) .....

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..... (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 1-8-88. 4. Hindi version will follow shortly. Yours fai .....

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