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TMI BlogEarlier instructions on belated refund claimsX X X X Extracts X X X X X X X X Extracts X X X X ..... refund claims in respect of amounts up to Rs. 10,000 provided the conditions laid down in the said order are fulfilled. These conditions are as follows :— (i) the refund arising as a result of excess advance tax payment in respect of assessment year under the provisions of section 208 of the Income-tax Act, does not exceed Rs. 10,000; (ii) the returned income is not a loss, where the assessee claims the benefit of carry forward of the loss; (iii) the refund claimed is not supplementary in nature i.e., a claim for additional amount of refund after the completion of the original assessment for the same assessment year; and (iv) the income of the assessee is not assessable in the hands of any other person under any provisions of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied on in Balram Kapoor v. ITO [1990] 38 TTJ (Nag.) 295, with the following observations : "In the present case, the refund arises on a proper assessment of total income and proper application of the provisions of the Act which require that the tax deducted at source should be adjusted against the finally determined tax liability. This is precisely what the Board had in mind when it issued the Circular dated 6th February, 1988. The conditions prescribed by the Board contained in para 2 of the said circular are as under : ** ** ** In the present case the refund arises as a result of tax deducted at source under section 194C of the Act. Further the refund does not exceed Rs. 10,000. Also the income returned is not a loss and the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss where the assessee claims the benefit of carry forward of the loss; (iii) the refund claimed is not supplementary in nature, e.g., a claim for additional amount of refund after the completion of the original assessment for the same assessment year; and (iv) the income of the assessee if not assessable in the hands of any other person under any provisions of the Act. 2. This order has been made effective from April 2, 1984. 3. You are requested to bring to the contents of the aforesaid order, which has already been communicated to you vide the Board's endorsement of even number dated 24-3-1984 to the notice of all the officers working under you. It is also requested that this authorisation may be given wide publicity. Circular : No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred by clause (b) of sub-section (2) of section 119 authorised the Income-tax Officers to admit belated refund claims under section 237 in respect of amount up to Rs. 1,000 in cases where refund arose as a result of tax deducted at source under sections 192 to 194, section 194A, and section 195 provided the conditions laid down in the said order were fulfilled. This order was effective from 2-4-1984. The order, however, did not cover cases where refunds arose as a result of tax deducted at source under section 194C, i.e., the cases of contractors and sub-contractors. 2. With a view to avoiding hardship to the taxpayers, the Board vide their Order F. No. 225/105/83-IT (A-II), dated 31-12-1985 have further authorised the ITOs to admit a be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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