Condonation of delay in refund claims: delegated field authority subject to verification, time bar, and no interest on late claims. Revision of the refund-claim procedure delegates authority under section 119(2)(b) by monetary bands to field officers while the Board retains larger claims; delegation applies where refunds arise from excess tax deduction or advance tax, the income is not assessable in another person's hands, and the claim is genuine. Refunds beyond a six-year time bar are barred and no interest is payable on belated refund claims; delegated officers may require enquiries or scrutiny to verify correctness, and pending applications are covered.
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Provisions expressly mentioned in the judgment/order text.
Condonation of delay in refund claims: delegated field authority subject to verification, time bar, and no interest on late claims.
Revision of the refund-claim procedure delegates authority under section 119(2)(b) by monetary bands to field officers while the Board retains larger claims; delegation applies where refunds arise from excess tax deduction or advance tax, the income is not assessable in another person's hands, and the claim is genuine. Refunds beyond a six-year time bar are barred and no interest is payable on belated refund claims; delegated officers may require enquiries or scrutiny to verify correctness, and pending applications are covered.
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