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

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....under either of the following circumstances:- (i) The claim 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....