Condation of delay u/s 119(2)(b)

This query is : Resolved

HARISH KUMAR (Querist)
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09 January 2009 One of my assessee filed return of Year Ending : 31.03.2007 in Jan 2009 u/s 139(4) with income = Rs.90,000 , claiming refund at Rs.6000. As per section 239(c) , I.T.O can not entertain refund beyond the period of one year from relevant Assessment Year. Is Chief Commissioner authorised to pass order u/s 119(2)(b) for condonation of delay u/s 239(c) ( issue of refund ) . Please give proper citation.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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09 January 2009 Chief Commissioner is not authorised but he can.

citation:-
1) UOI Vs Azadi Bachao Andolan(2003)263 ITR 706(sc).
2) Deep Narayan Gupta Vs.CBDT (2003) 264 ITR 251(Pat).

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