Income tax

A.R.JOSHI (Querist) 30 May 2011 This query is : Resolved
Please furnish the application format for filing application U/s 119(2)(b) of IT Act.If return 4 has not been filed, whether return 4 has to be submitted along with 44AB report to the Commissioner of Income Tax along with the application U/s 119 (2)(b) showing the refund amount which is less than 1 lac.

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Ashok Kumar Garg (Expert) 01 June 2011
Dear Mr Joshi

There is no format prescribed for application under section 119(2)(b). However, it should be accompanied by appropriate stamp.

The application should bring apart from all necessary facts, the reason for not filing the return in time or how the non-refund of tax paid/ deducted will cause genuine hardship to you.

Since you have not indicated the assessment year involved , it is not possible to answer your last question, except to mention that if for the relevant year filing of tax audit report u/s 44AB alongwith return was essential , then it should be filed. Otherwise it is not necessary. Of course, it is presumed that you got your accounts audited in time .

Ashok Garg
Advocate