Instructions to subordinate authorities u/s 119(2)(b) in respect ...
High Court declines intervention as Board holds discretionary power u/s 119(2)(b) for income tax refund instructions.
February 6, 2018
Case Laws Income Tax HC
Instructions to subordinate authorities u/s 119(2)(b) in respect of the refund of income tax - discretionary power is given to the Board to issue such instructions and only after that the assessing authority can use such power - HC refused to interfere in the matter.
View Source