Condonation of delay in refund claims now requires prior approval of the Commissioner before an Income-tax Officer entertains the claim. Condonation of delay in filing refund claims has been authorized by Board order for specified cases, subject to fulfillment of the Board's conditions; an Income-tax Officer must obtain prior approval of the Commissioner before entertaining any such delayed refund claim and Commissioners must ensure officers are notified and conditions complied with.
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 now requires prior approval of the Commissioner before an Income-tax Officer entertains the claim.
Condonation of delay in filing refund claims has been authorized by Board order for specified cases, subject to fulfillment of the Board's conditions; an Income-tax Officer must obtain prior approval of the Commissioner before entertaining any such delayed refund claim and Commissioners must ensure officers are notified and conditions complied with.
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