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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

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.

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