https://www.taxtmi.com/caselaws?id=59546 The Tribunal held that the assessee's refund claim was not time-barred under section 239(2)(c) as it fell under section 240, outside the limitation period. The order of the Assessing Officer denying the refund was deemed appealable under section 246A(1)(i). The CIT(A) was found unjustified in rejecting the refund, and the Tribunal directed the Assessing Officer to process the refund. The appeal of the assessee was allowed. en-us Tue, 14 Mar 2006 00:00:00 +0530 Mon, 09 Jul 2012 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59546 The Tribunal held that the assessee's refund claim was not time-barred under section 239(2)(c) as it fell under section 240, outside the limitation period. The order of the Assessing Officer denying the refund was deemed appealable under section 246A(1)(i). The CIT(A) was found unjustified in rejecting the refund, and the Tribunal directed the Assessing Officer to process the refund. The appeal of the assessee was allowed. Case-Laws Income Tax Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59546