Condonation of delay in refund claims: tax officers may admit late claims subject to specified statutory conditions and safeguards. Authorisation empowers Income-tax Officers to admit and dispose of refund claims filed after the statutory time-limit by condoning delay under section 119(2)(b), subject to specified conditions: refund from tax deducted at source; returned income not a loss for carry forward; claim not supplementary; and income not assessable in another person. The order is effective from April 2, 1984 and must be circulated and publicised among officers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Condonation of delay in refund claims: tax officers may admit late claims subject to specified statutory conditions and safeguards.
Authorisation empowers Income-tax Officers to admit and dispose of refund claims filed after the statutory time-limit by condoning delay under section 119(2)(b), subject to specified conditions: refund from tax deducted at source; returned income not a loss for carry forward; claim not supplementary; and income not assessable in another person. The order is effective from April 2, 1984 and must be circulated and publicised among officers.
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