Chartered Accountant
232 Points
Joined July 2014
Dear Madam,
I agree with Mr. Dhirajlal. As per the said circular, you can make an application to the Principle Commissioner of Income Tax for condonation of delay in filing Income Tax Return for refund or carry forward of loss under section 119(2)(b). On their acceptance of the said application, you can claim for refund.
Thanks and Regards,
Dhrunil Bhatt