Delay in Filing Refund u/s 119(2)(b) Condoned; No Independent Proof Needed for Auditor's Lack of Diligence.

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....Application u/s 119(2)(b) - condoning the delay in filing a refund application - there can not necessarily be independent proof or material to establish that the auditor in fact acted without diligence - delay condoned - claim of refund to be considered.....