application u/s 119(2)b

[rushi patel]

Please guide me in making application u/s 119(2)b. I want to know where to submit the application, if i m having refund of 8000.00 RS. I know i have to give application to CIT, but where and how? Hope a positive reply from you. thank you

AI Summary

Individual Seeks Income Tax Refund Under Section 119(2)(b), Faces Challenges Due to Expired Revised Return Deadline An individual sought guidance on applying under Section 119(2)(b) of the Income Tax Act to claim a refund of 8,000 INR after filing a return of income (ROI) for the assessment year 2009-10 showing NIL income. They discovered a Form 16A indicating the refund. A respondent clarified that the section pertains to instructions for subordinate officers and advised that a revised return is possible only if the mistake is bona fide. However, the time limit for filing a revised return under Section 139(5) has expired, making it unlikely to claim the refund.