Provisions u/s 119(2)(b) ,239(2),Income Tax Act.

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....laim for refund is filed in time as provided under section 239(2) but is not desposed of by the Income tax Officer within the time prescribed under section 153 and the action gets barred by limitation. (ii) The claim itself is filed beyond the time limit prescribed under section 239(2). 2. In respect of the cases mentioned in para 1(i) above, since there is no default on the part of the assessee....