TaxTMI 
TaxTMI 
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
application u/s 119(2)b
13 Jan 2015 
3 Replies 
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Revised return limitation bars late refund claims when statutory filing periods have expired for taxpayers seeking corrections.
A taxpayer sought to use Section 119(2)(b) to apply to the Commissioner for revision of a return to claim a discovered refund. Revision of a return is permissible for a bona fide mistake but is constrained by the statutory filing period for revised returns (generally before one year from the end of the relevant assessment year or before completion of assessment, whichever is earlier). The adviser concluded the limitation period had expired, so the refund could not be claimed by filing a revised return. (AI Summary)
A taxpayer sought to use Section 119(2)(b) to apply to the Commissioner for revision of a return to claim a discovered refund. Revision of a return is permissible for a bona fide mistake but is constrained by the statutory filing period for revised returns (generally before one year from the end of the relevant assessment year or before completion of assessment, whichever is earlier). The adviser concluded the limitation period had expired, so the refund could not be claimed by filing a revised return. (AI Summary)