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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Officers can now condone delays in refund claims u/s 119(2)(b) if conditions are met.</h1> The circular issued by the Central Board of Direct Taxes authorizes Income-tax Officers to condone delays in filing refund claims under section 119(2)(b) of the Income-tax Act, 1961. This applies to cases where a valid refund claim is filed after the statutory deadline, provided certain conditions are met, such as the refund not exceeding Rs. 1,000 and not being supplementary. The order, effective from April 2, 1984, requires that the refund is not associated with a loss carry forward and is not assessable in another person's hands. Officers are instructed to publicize this authorization widely.
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