Belated refund claims.

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....ard in exercise of the powers under section 119(2)(b) of the Income Tax Act by Board's F.No.225/201/87/ITA.II dated 5.2.88 by which the monetary limit has been raised in respect of cases in which Inco....

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....ases and ensure that the conditions laid down under Board's order under section 119(2)(b)referred to above are fulfilled. It may be added that cases where the refund claim is upto Rs.1,000/- the Incom....