2003 (11) TMI 54

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....HEHAR J.-The petitioner sought a refund of the tax paid by him. The request of the petitioner was declined by the Director, Central Board of Direct Taxes, by an order dated June 6, 2003. A perusal of the aforesaid order reveals that the claim made by the petitioner being belated, did not satisfy the mandatory requirement of section 239 of the Income-tax Act, 1961 (hereinafter referred to as "the A....

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....m the last day of such assessment year." A perusal of the aforesaid provision reveals that a claim for refund cannot be entertained unless it is made within the period specified. Learned counsel for the petitioner vehemently contends that despite the mandate of section 239 of the Act, relaxation can be granted to the petitioner under section 119 of the Act by instructions issued by the Board. ....