Deduction under sections 80U and 80DD of the Income-tax Act, 1961 - Clarification regarding

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..... directed to forward herewith the order contained in F. No. 225/208/93-ITA.II, dated 12th October, 1993*, passed by the Central Board of Direct Taxes in exercise of the powers conferred on it under section 119(2)(b) of the Income-tax Act, 1961. By virtue of this order the Assessing Officers can admit belated refund claims under section 237 of the Income-tax Act in cases where refunds may arise as .....

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..... the conditions laid down under the Board's order under section 119(2)(b) referred to above are fulfilled. 4. Where the Chief Commissioner of Income-tax/Director-General of Income-tax/Commissioner of Income-tax/Director of Income-tax finds that the four conditions laid down in the order under section 119(2)(b) dated 12th October, 1993, are satisfied but still it is not a case of "genuine hardsh .....

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..... of the Income-tax Act, 1961, hereby orders that, in all cases where an otherwise valid refund claim under section 237 of the Income-tax Act, 1961, is filed by an assessee after the expiry of the statutory time limit prescribed under section 239 of the Act, the Assessing Officer, having jurisdiction over the case, may admit the said refund claim and dispose of the same on merits and in accordance w .....

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