https://www.taxtmi.com/circulars?id=9548 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. en-us Sat, 24 Mar 1984 00:00:00 +0530 Mon, 06 Jun 2011 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9548 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. Circulars Income Tax Sat, 24 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9548