https://www.taxtmi.com/acts?id=8379 Condonation of delay under section 119(2)(b) permits Assessing Officers to admit belated refund claims arising from excess tax deducted/collected at source and advance tax payments, subject to prescribed eligibility conditions and prior supervisory approval; admission requires scrutiny of genuineness including source and reasonableness of returned income, books of account, potential account manipulation, absence of supplementary claims and that income is not assessable in another person, with cases of doubtful hardship to be referred upwards. en-us Mon, 18 Feb 2008 12:38:41 +0530 Mon, 18 Feb 2008 12:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8379 Condonation of delay under section 119(2)(b) permits Assessing Officers to admit belated refund claims arising from excess tax deducted/collected at source and advance tax payments, subject to prescribed eligibility conditions and prior supervisory approval; admission requires scrutiny of genuineness including source and reasonableness of returned income, books of account, potential account manipulation, absence of supplementary claims and that income is not assessable in another person, with cases of doubtful hardship to be referred upwards. Act-Rules Direct Taxes Mon, 18 Feb 2008 12:38:41 +0530 https://www.taxtmi.com/acts?id=8379