https://www.taxtmi.com/caselaws?id=14371 A rejection under section 119(2)(b) of the Income-tax Act was unsustainable because no reasons were disclosed for declining the refund request. The Board was required to pass a speaking and reasoned order after giving the petitioner an opportunity of hearing, and to consider the earlier court decision and Circular No. 670 on reconsideration. The rejection order was quashed and the matter was remitted to the Central Board of Direct Taxes for fresh consideration with a personal hearing. en-us Mon, 06 Nov 2000 00:00:00 +0530 Wed, 15 Jul 2009 14:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14371 A rejection under section 119(2)(b) of the Income-tax Act was unsustainable because no reasons were disclosed for declining the refund request. The Board was required to pass a speaking and reasoned order after giving the petitioner an opportunity of hearing, and to consider the earlier court decision and Circular No. 670 on reconsideration. The rejection order was quashed and the matter was remitted to the Central Board of Direct Taxes for fresh consideration with a personal hearing. Case-Laws Income Tax Mon, 06 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14371