Belated refund claims.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oard in exercise of the powers under section 119(2)(b) of the Income Tax Act by Board's F.No.225/201/87/ITA.II dated 5.2.88 by which the monetary limit has been raised in respect of cases in which Inc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cases and ensure that the conditions laid down under Board's order under section 119(2)(b)referred to above are fulfilled. It may be added that cases where the refund claim is upto Rs.1,000/- the Inco .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X