TaxTMI 
TaxTMI 
High Court declines intervention as Board holds discretionary power u/s 119(2)(b) for income tax refund instructions.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Instructions to subordinate authorities u/s 119(2)(b) in respect of the refund of income tax - discretionary power is given to the Board to issue such instructions and only after that the assessing authority can use such power - HC refused to interfere in the matter.....