Section 119(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 398] [Section 119(2)] [Section 119] [Entire Act]

Union of India - Subsection

Section 119(2)(b) in The Income Tax Act, 1961

(b)the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise ] [any income-tax authority, not being a ] [Substituted by Act 4 of 1988, Section 31, for " the Commissioner or the Income-tax Officer" (w.e.f. 1.4.1988).][* * *] [ Certain words omitted by Act 21 of 1998, Section 65 (w.r.e.f. 1.4.1998).][Commissioner (Appeals)] [Substituted by Act 4 of 1988, Section 31, for " the Commissioner or the Income-tax Officer" (w.e.f. 1.4.1988).] [to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law.] [Substituted by Act 42 of 1970, Section 25, for Section 119 (w.e.f. 1.4.1971).]

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Union of India - Subsection

Section 119(2)(b) in The Income Tax Act, 1961