https://www.taxtmi.com/circulars?id=9077 Where a valid refund claim is filed in time but departmental delay causes assessment completion to be barred by limitation, the Central Government may be authorised to waive the assessment time limit so the refund can be granted; such cases are to be referred to the Board and Commissioners must fix responsibility. For late claims, the Board may invoke condonation powers to authorise assessment completion beyond time in deserving cases, deciding each case on its merits. en-us Fri, 13 May 1977 00:00:00 +0530 Thu, 02 Jun 2011 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9077 Where a valid refund claim is filed in time but departmental delay causes assessment completion to be barred by limitation, the Central Government may be authorised to waive the assessment time limit so the refund can be granted; such cases are to be referred to the Board and Commissioners must fix responsibility. For late claims, the Board may invoke condonation powers to authorise assessment completion beyond time in deserving cases, deciding each case on its merits. Circulars Income Tax Fri, 13 May 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9077