Order u/s. 119(2)(b) of the Income-tax Act, 1961-Condonation of delay in filing refund claims-Authorisation to the Income-tax Officers

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....10/4/1984 To             All Commissioners of Income-tax. Subject:  Order u/s. 119(2)(b) of the Income-tax Act, 1961-Condonation of delay in filing refund claims-Authorisation to the Income-tax Officers. Sir, Attention is invited to Board's order u/s. 119(2)(b) of the Income-tax Act (F. No. 225/105/83-ITA.II), dated March 2....

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....eturned income is not a loss where the assessee claims the benefit of carry forward of loss; (iii) the refund claimed is not supplementary in nature, e.g., a claim for additional amount of refund after the completion of the original assessment for the same assessment year; (iv) the income of the assessee is not assessable in the hands of any other person under any provisions of the Act. 2....