Order under section 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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....oners. Sir, Subject: Order under section 119(2)(b) of the Income-tax Act, 1961-Condonation of delay in filing refund claims-Authorisation to the Income-tax Officers. Attention is invited to Board's order under section 119(2)(b) of the Income-tax Act, 1961 (F. No. 225/201/87/ITA. II) dated 5th February, 1988, whereby the Board, in exercise of the powers conferred by clause (b) of sub-section (2)....