Board's authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases where valid application has been filed under section 154(2)(b) but was not disposed of within the said time limit - Order under section 119(2)(a)

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....f within the said time limit - Order under section 119(2)(a)<br>73/1972 Dated:- 7-1-1972 Circular<br>Income Tax<br>Circular No. 73 Dated 7/1/1972 Board's authorisation for taking action under sectio....

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....ause (b) of sub-section (2) of section 154 had been filed by the assessee within the statutory time limit but was not disposed of by the authority concerned with in the time specified under sub-sectio....