Condonation of delays in claiming refunds.

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..... ax Act, specifically the following:- (i) Instruction No.1795 dated 17th August, 1988 and letter No.225/263/88-ITA.II dated 23rd January, 1989 stating that the Assessing Officer shall, before entertaining a belated refund claim, obtain the prior approval of the Commissioner of Income-tax where the refund claim does not exceed Rs.1,000/- and of the Chief Commissioner of Income-tax/Director General .....

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..... refunds of income-tax deducted at source from contract receipts etc. for rejection as they were not satisfied that the income returned by the said persons was full and true or even reasonable considering the extent of profit disclosed. It was also noticed that such persons were not maintaining any books of account and, therefore, the possibility of purposely delaying the filing of the returns so .....

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..... ying the provisions of section 119(2)(b) of the Income-tax Act. It is desired that only genuine cases should be considered for the purpose of applying the provisions of section 119(2)(b) of the Act and the applications should not be disposed of in a routine manner. 5. These instructions may be brought to the notice of all officers working in your region. - Circular - Trade Notice - Public Noti .....

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