Order under section 119(2)(b) of the Income-tax Act, 1961-Condonation of delay in filing refund claims-Authorisation to the Assessing 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 Assessing Officers. Attention is invited to Board's order under section 119(2)(b) of the Income-tax (F. No. 225/201/87-ITA II) dated 7-8-88 whereby the Board, in exercise of the powers conferred by clause (b) of sub-section (2) of section 119 of the Inc....