750/CBDT.

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..... Act, 1961 I am directed to invite reference to the Board's Instruction (F. No. 36/5/64-ITA.I) dated 13th July, 1964 which requires the Income Tax Officers to take prior approval of the Inspecting Ass .....

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..... emand refunds in chapter XXII-B of the Income-tax Act, 1961 or refunds on account of any other reason. While granting approval Inspecting Assistant Commissioner will also examine the desirability of w .....

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