Condonation of delays in claiming refunds.

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.... the following:- (i) Instruction No.1795 dated 17th August, 1988 and letter No.225/263/88-ITA.II dated 23rd January, 1989 stating that the Assessing Officer shall, before entertaining a belated refund claim, obtain the prior approval of the Commissioner of Income-tax where the refund claim does not exceed Rs.1,000/- and of the Chief Commissioner of Income-tax/Director General of Income-tax where ....

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....deducted at source from contract receipts etc. for rejection as they were not satisfied that the income returned by the said persons was full and true or even reasonable considering the extent of profit disclosed. It was also noticed that such persons were not maintaining any books of account and, therefore, the possibility of purposely delaying the filing of the returns so as to avoid scrutiny by....